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        Section 95 - No benefit, concession or immunity to declarant.

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

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        No benefit to declarant: the scheme does not confer concessions or immunities beyond declared proceedings. The Scheme does not confer any benefit, concession or immunity on a declarant except in relation to the specific proceedings for which a declaration has been made, with only narrowly framed express exceptions elsewhere in the enactment.
                        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.

                              No benefit to declarant: the scheme does not confer concessions or immunities beyond declared proceedings.

                              The Scheme does not confer any benefit, concession or immunity on a declarant except in relation to the specific proceedings for which a declaration has been made, with only narrowly framed express exceptions elsewhere in the enactment.


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