Rule 1 - Short title and commencement - Direct Tax Vivad Se Vishwas Rules, 2020

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 18/2020 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.