An Analysis of The Direct Tax Vivad Se Vishwas Act, 2020

The Parliament has promulgated “The Direct Tax Vivad Se Vishwas Act, 2020” ( the Scheme) with the aim of  reducing the pending litigation in respect of the direct tax matters. The Scheme, is strict in its application and also in the litigation to be covered.

The Scheme could have been more liberal and encompassed other connected litigation to fulfill its aim to curb litigation.

Please find enclosed herewith VTPA Tax Bulletin analyzing the captioned Scheme.

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06 Feb 2020
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