Direct Tax Vivad se Vishwas Rules 2020 : Notification

The Central Government has notified the Direct Tax Vivad se Vishwas Rules, 2020 and Forms for declaration, undertaking, payment and certificate to be issued by designated authority. The Direct Tax Vivad Se Vishwas Act, 2020 has received the president assent on March 17, 2020.

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th March, 2020

The Direct Tax Vivad Se Vishwas Rules, 2020
S.O. 1129(E).—In exercise of the powers conferred by sub-section (2) of section 12 read with sub-sections (1) and (5) of section 4 and sub-sections (1) and (2) of section 5 of the Direct Tax Vivad se Vishwas
Act, 2020 (3 of 2020), the Central Government hereby makes the following rules, namely:―
1. Short title and commencement.-(1) These rules may be called the Direct Tax Vivad se Vishwas Rules, 2020.

(2) They shall come into force on the date of their notification in the Official Gazette

2. Definitions.-In these rules, unless the context otherwise requires, –

(a) “Act” means the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020);

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