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        <h1>CBDT Issues FAQs to Clarify Direct Tax Vivad Se Vishwas Scheme 2024, Aiming to Resolve Pending Tax Disputes.</h1> The Central Board of Direct Taxes (CBDT) has released a Guidance Note in the form of Frequently Asked Questions (FAQs) to address queries regarding the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024. This initiative aims to clarify the scheme's provisions for taxpayers. Announced in the Union Budget 2024-25, the DTVSV Scheme seeks to resolve pending income tax disputes and was enacted through the Finance (No. 2) Act, 2024. The corresponding rules and forms were notified on September 20, 2024. Further details can be found in sections 88 to 99 of the Act and the Direct Tax Vivad Se Vishwas Rules, 2024.

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