https://www.taxtmi.com/article/detailed?id=8989 Vivad Se Vishwas Act 2020 widened settlement scope but remains incomplete: definitions of appellant and appellate forum exclude review and revision petitions, High Court appellate orders, matters where appeal or filing time remains, DRP objection states, and cases with notices for rectification or reassessment. The author proposes extending eligibility to all pending or capable-of-being-initiated proceedings by the cutoff date, including Commissioners as part of an "appellate and revision forum", and allowing taxpayer election to settle (with tax-pay-only or reduced-payment rules) in lieu of litigation and waiver of penalties and prosecution upon settlement. en-us Mon, 09 Mar 2020 08:45:38 +0530 Mon, 09 Mar 2020 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8989 Vivad Se Vishwas Act 2020 widened settlement scope but remains incomplete: definitions of appellant and appellate forum exclude review and revision petitions, High Court appellate orders, matters where appeal or filing time remains, DRP objection states, and cases with notices for rectification or reassessment. The author proposes extending eligibility to all pending or capable-of-being-initiated proceedings by the cutoff date, including Commissioners as part of an "appellate and revision forum", and allowing taxpayer election to settle (with tax-pay-only or reduced-payment rules) in lieu of litigation and waiver of penalties and prosecution upon settlement. Articles Income Tax Mon, 09 Mar 2020 08:45:38 +0530 https://www.taxtmi.com/article/detailed?id=8989