New CBT Circular No. 19/2024 for Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024
To address stakeholder queries and ensure clarity on the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, CBDT has issued Guidance Note 2/2024 in the form of Frequently Asked Questions (FAQs) through Circular No. 19/2024, dated 16.12.2024. This Guidance Note follows the Guidance Note 1/2024 (issued on 15.10.2024 vide Circular No. 12/2024) and includes additional clarifications based on feedback and queries received. The Circular provides further guidance on the provisions of the Scheme, addressing practical issues to facilitate seamless implementation.
The Circular is available at incometaxindia.gov.in/communications