Direct Tax Vivad se Vishwas Act, 2020
Bare Act · 2020
An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto.
- Act number
- 3 of 2020
- Enacted
- 17 March 2020
- Contents
- 12 sections
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Contents
- Section 1 – Short title
- Section 2 – Definitions
- Section 3 – Amount payable by declarant
- Section 4 – Filing of declaration and particulars to be furnished
- Section 5 – Time and manner of payment
- Section 6 – Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases (preview)
- Section 7 – No refund of amount paid (preview)
- Section 8 – No benefit, concession or immunity to declarant (preview)
- Section 9 – Act not to apply in certain cases (preview)
- Section 10 – Power of Board to issue directions, etc (preview)
- Section 11 – Power to remove difficulties (preview)
- Section 12 – Power to make rules (preview)