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          Declaration under the Vivad se Vishwas Scheme defines the filing-based compliance requirement and its legal scope. The document defines Declaration under the Direct Tax Vivad se Vishwas Scheme as the formal statement filed pursuant to the statute's filing provision; guidance materials like manuals and ready reckoners are practice aids and do not change the filing-based statutory definition.
                          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.

                                Declaration under the Vivad se Vishwas Scheme defines the filing-based compliance requirement and its legal scope.

                                The document defines Declaration under the Direct Tax Vivad se Vishwas Scheme as the formal statement filed pursuant to the statute's filing provision; guidance materials like manuals and ready reckoners are practice aids and do not change the filing-based statutory definition.


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