Rule 1 - Short title and commencement - Direct Tax Vivad Se Vishwas Rules, 2024

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 104/2024 New Delhi, the 20th September, 2024 G.S.R. 584(E). In exercise of the powers conferred by section 99 of the Finance (No. 2) Act, 2024 (15 of 2024) , 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, 2024. (2) They shall come into force on the date of their publication in the Official Gazette.