Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Bill 2024's Clause 93 Offers Immunity from Tax Offence Proceedings Under Vivad se Vishwas Scheme, Subject to Section 92.</h1> Clause 93 of the Finance (No. 2) Bill, 2024, under the Direct Tax Vivad se Vishwas Scheme, 2024, provides immunity from initiating proceedings for offences, imposing penalties, or charging interest under the Income-tax Act concerning tax arrears, subject to section 92. Clauses 88 to 99 introduce a new chapter detailing the scheme, including definitions, payment obligations, declaration requirements, and procedural aspects. The chapter also addresses non-refund policies, limitations on benefits, and the Central Government's authority to issue rules and resolve implementation difficulties. The scheme's effective date will be determined by the Central Government.
TaxTMI 
TaxTMI 
