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of <h1>Tax Disputes under Section 158A or 158AA Eligible for Vivad se Vishwas Scheme if Filed by Jan 31, 2020</h1> Cases where a taxpayer or the Department has filed a declaration or application under section 158A or 158AA of the Income Tax Act by January 31, 2020, are considered pending appeals for the purposes of the Vivad se Vishwas scheme. This determination allows such cases to be eligible under the Vivad se Vishwas Act, 2020, facilitating the resolution of tax disputes.
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