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<h1>New Rules for Resolving Tax Disputes Under Direct Tax Vivad se Vishwas Scheme Enacted by Finance Ministry</h1> The Direct Tax Vivad se Vishwas Rules, 2024, established by the Ministry of Finance, Department of Revenue, are enacted under the authority of section 99 of the Finance (No. 2) Act, 2024. These rules are officially titled as such and will become effective upon their publication in the Official Gazette. The rules pertain to direct taxes and aim to provide a framework for resolving tax disputes under the Direct Taxes Vivad Se Vishwas scheme.