U/s 98 (1) of Finance (No.2) Act, 2024 Central Government makes the Order to remove the difficulty

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..... ance (No.2) Act, 2024 (15 of 2024) and came into force with effect from the 1st day of October, 2024; WHEREAS, while implementing the said Scheme difficulties have arisen in situations where, (a) an order in case of a person had been passed on or before the specified date i.e. the 22nd day of July, 2024; (b) the time for filing an appeal in respect of such order was available as on the said date; .....

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..... for the purposes of the said Scheme; (ii) such a person shall be considered as an appellant for the purposes of the said Scheme; (iii) in such a case, disputed tax shall be calculated on the basis of such appeal; and (iv) the provisions of the said Scheme and the rules framed thereunder shall apply accordingly in such a case. [No. 8/2025/ F. No. 370153/01/2025-TPL] PRADEEP SHARMA, Dy. Secy., Tax P .....

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