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This notification brings into force the Direct Tax Vivad Se Vishwas Scheme, 2024, a scheme aimed at resolving direct tax disputes. Issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, it appoints October 1, 2024, as the date on which the scheme shall come into force, exercising powers conferred by sub-section (2) of section 88 of the Finance (No. 2) Act, 2024.