Rule 2 - Definitions - Direct Tax Vivad Se Vishwas Rules, 2024

2. Definitions . (1) In these rules, unless the context otherwise requires, (a) Act means the Finance (No.2) Act, 2024 (15 of 2024) ; (b) dispute means appeal, writ or special leave petition filed by the declarant or the income-tax authority before the Appellate Forum, or objections filed before the Dispute Resolution Panel under section 144C of the Income-tax Act, 1961 (43 of 1961) and the Dispute Resolution Panel has not issued any direction, or Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the said Act and the Assessing Officer has not completed the assessment under sub-section (13) of that section, or application filed under section 264 of the said Act; (c) Form means the Forms annexed to these rules; (d) issues covered in favour of the declarant means issues in respect of which (i) an appeal or writ or special leave petition is filed by the income-tax authority before the appellate forum; or (ii) an appeal is filed before the Commissioner (Appeals) or the Joint Commissioner (Appeals), or objections is filed before the Dispute Resolution Panel, by the declarant, on which he has already got a decision in his favour from the Income Tax Appellate Tribunal (where the decision on such issue is not reversed by the High Court or the Supreme Court) or the High Court (where the decision on such issue is not reversed by the Supreme Court); or (iii) an appeal is filed by the declarant before the Income Tax Appellate Tribunal on which he has already got a decision in his favour from the High Court (where the decision on such issue is not reversed by the Supreme Court); (e) new appellant case means any case other than an old appellant case where the declarant is an appellant after the 31st January, 2020 but on or before the specified date; (f) old appellant case means where the declarant is an appellant on or before the 31 st January, 2020, in respect of any tax arrear and continues to be an appellant at the same appellate forum on the specified date in respect of such tax arrear; and (g) section means section of the Finance (No. 2) Act, 2024 (15 of 2024) as included in Chapter IV of the said Act. (2) the words and expressions used in these rules and not defined but defined in the Act or the Income-tax Act, 1961, shall have the meanings respectively assigned to them in those Acts.