Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020

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....ive to inter ailia reduce pending income tax litigation, generate timely revenue for the Government and benefit 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, the Direct Tax Vivad se Vishwas Act, 2020 (hereinafter referred to as 'Vivad se Vishwas') was enacted on....

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.... considered as a 'search case' under Vivad se Vishwas. 4. Several representations have been received seeking further clarity with regard to the classification of a case as a 'search ease' for the purposes of Vivad Vishwas. The matter has been examined. In order to remove any uncertainty in this regard, and in exercise of powers under section 10 and 11 of Vivad se Vishwas, it is he....