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of <h1>New Tax Rules Define Key Terms for Resolving Disputes Under Finance (No. 2) Act, 2024</h1> The Direct Tax Vivad Se Vishwas Rules, 2024, outlines definitions relevant to resolving tax disputes. Key terms include 'Act,' referring to the Finance (No. 2) Act, 2024, and 'dispute,' which encompasses appeals or petitions filed by either the declarant or tax authorities. 'Issues covered in favor of the declarant' are those where the declarant has received favorable decisions from tribunals or courts, not reversed by higher courts. 'New appellant case' and 'old appellant case' distinguish between cases based on the appellant's status relative to January 31, 2020. Undefined terms default to meanings in the relevant Acts.
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