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        Section 88 - Short title and commencement.

        Finance (No. 2) Act, 2024
        Chapter IV
        THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024

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        Commencement of Direct Tax Vivad Se Vishwas Scheme set to occur upon Central Government notification. The provision names the Direct Tax Vivad Se Vishwas Scheme, 2024 and makes its commencement dependent on an effective date appointed by the Central Government by notification in the Official Gazette; Notification No. 103/2024 dated 19-09-2024 appointed the Scheme to come into force with effect from 01-10-2024.
                        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.

                            Commencement of Direct Tax Vivad Se Vishwas Scheme set to occur upon Central Government notification.

                            The provision names the Direct Tax Vivad Se Vishwas Scheme, 2024 and makes its commencement dependent on an effective date appointed by the Central Government by notification in the Official Gazette; Notification No. 103/2024 dated 19-09-2024 appointed the Scheme to come into force with effect from 01-10-2024.


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