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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Direct Tax Vivad Se Vishwas Scheme 2024: Key Terms Defined, Payment Process, Immunity Provisions, and Government Powers Explained.</h1> The Direct Tax Vivad Se Vishwas Scheme, 2024, outlined in Chapter IV of the Finance (No. 2) Act, 2024, establishes definitions for key terms such as 'appellant,' 'declarant,' and 'disputed tax.' It details the amount payable by declarants, the declaration process, and the timing and method for paying tax arrears. The scheme provides immunity from certain proceedings and penalties but does not allow refunds. It specifies non-applicability in certain cases and outlines the powers of the Central Board of Direct Taxes and the Central Government to issue directions, remove difficulties, and make rules. The scheme's effective date will be notified by the Central Government.
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