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          Income Tax

          Whether assessee can avail of the Vivad se Vishwas for some of the issues and not accept other issues?

          FAQs on Direct Tax Vivad Se Vishwas Act, 2020

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          Vivad se Vishwas prevents selective settlement; taxpayers must settle all issues in an order to qualify. Selective settlement under the Vivad se Vishwas framework is not permitted; for a given appellate order the taxpayer must elect to settle all issues in that order to be eligible to file a declaration under the scheme.
                            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.

                                  Vivad se Vishwas prevents selective settlement; taxpayers must settle all issues in an order to qualify.

                                  Selective settlement under the Vivad se Vishwas framework is not permitted; for a given appellate order the taxpayer must elect to settle all issues in that order to be eligible to file a declaration under the scheme.


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