Rulemaking power under the Direct Tax Vivad se Vishwas Scheme enables detailed implementation rules and parliamentary oversight. Power to make rules vests in the Central Government to carry out the Scheme, including determination of disputed tax and set-off mechanisms, calculation methods, forms and verification for declarations and certificates, payment intimations, computation of amounts payable, and any other matters necessary for implementation; every rule must be laid before Parliament for a lay period during which either House may modify or annul the rule without affecting prior actions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rulemaking power under the Direct Tax Vivad se Vishwas Scheme enables detailed implementation rules and parliamentary oversight.
Power to make rules vests in the Central Government to carry out the Scheme, including determination of disputed tax and set-off mechanisms, calculation methods, forms and verification for declarations and certificates, payment intimations, computation of amounts payable, and any other matters necessary for implementation; every rule must be laid before Parliament for a lay period during which either House may modify or annul the rule without affecting prior actions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
