Circular under section 10 of the Direct Tax Vivad se Vishwas Act, 2020

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Vivad se Vishwas Act, 2020 ("Vivad se Vishwas") was enacted on 17th March, 2020 with the objective of inter alia reducing pending income tax disputes, generating timely revenue for the Government and benefitting taxpayers by providing them peace of mind, certainty and savings on account of time and resources that would otherwise be spent on the long-drawn and vexatious litigation process....