https://www.taxtmi.com/acts?id=44353 Rule 2 defines key terms for the Direct Tax Vivad Se Vishwas Rules, 2024: Act as the Finance (No.2) Act, 2024; Form as the annexed forms; and dispute to include appeals, writs, special leave petitions, objections and certain applications under the Income-tax Act where appellate or dispute-resolution processes remain pending. It defines issues covered in favour of the declarant by reference to favourable appellate decisions not reversed by higher courts, distinguishes new appellant case and old appellant case by timing of appellate status, and provides that undefined expressions take meanings from the Finance Act or the Income-tax Act. en-us Mon, 23 Sep 2024 11:15:38 +0530 Sat, 15 Nov 2025 12:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44353 Rule 2 defines key terms for the Direct Tax Vivad Se Vishwas Rules, 2024: Act as the Finance (No.2) Act, 2024; Form as the annexed forms; and dispute to include appeals, writs, special leave petitions, objections and certain applications under the Income-tax Act where appellate or dispute-resolution processes remain pending. It defines issues covered in favour of the declarant by reference to favourable appellate decisions not reversed by higher courts, distinguishes new appellant case and old appellant case by timing of appellate status, and provides that undefined expressions take meanings from the Finance Act or the Income-tax Act. Act-Rules Direct Taxes Mon, 23 Sep 2024 11:15:38 +0530 https://www.taxtmi.com/acts?id=44353