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        Direct Taxes

        Rule 5 - Form of certificate by Designated Authority

        Direct Tax Vivad Se Vishwas Rules, 2024

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        Certificate issuance requirement mandates electronic issuance in Form-2 by the Designated Authority under Vivad Se Vishwas Rules for direct tax disputes. The Designated Authority is mandated to issue the certificate specified under the relevant statutory provision electronically and using the prescribed Form-2, fixing the mode and form of issuance within the Vivad Se Vishwas framework for direct tax matters.
                      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.

                            Certificate issuance requirement mandates electronic issuance in Form-2 by the Designated Authority under Vivad Se Vishwas Rules for direct tax disputes.

                            The Designated Authority is mandated to issue the certificate specified under the relevant statutory provision electronically and using the prescribed Form-2, fixing the mode and form of issuance within the Vivad Se Vishwas framework for direct tax matters.


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