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    <title>Order under section 10 of the Direct Tax Vivad se Vishwas Act, 2020</title>
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    <description>Permits acceptance of delayed tax payments under the Direct Tax Vivad se Vishwas framework where the assessee made full payment (including amounts payable after due date in Form 3) on or before 28.02.2022 and the appeals mentioned in Form 1 were either withdrawn or remained undecided as on that date; directs the PCIT to issue modified Form 3, allow manual filing of Form 4, and issue Form 5 after verifying conditions, with the process to be completed by 30 September 2024.</description>
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