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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clause 97 of 2024 Direct Tax Vivad se Vishwas Scheme allows CBDT to issue orders to income-tax authorities.</h1> Clause 97 of the Direct Tax Vivad se Vishwas Scheme, 2024, empowers the Central Board of Direct Taxes to issue directions or orders to income-tax authorities, ensuring they are not required to resolve cases in a specific manner. The Board may issue general or special orders for revenue collection and other related matters, relaxing provisions if deemed necessary in the public interest. The scheme outlines definitions, payment obligations, declaration requirements, immunity provisions, and restrictions on refunds. It also details the Central Government's powers to address difficulties and establish rules, effective from a notified date.
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