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TMI BlogU/s 98 (1) of Finance (No.2) Act, 2024 Central Government makes the Order to remove the difficulty - Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVsV)X X X X Extracts X X X X X X X X Extracts X X X X ..... shwas Scheme, 2024 was introduced vide the Finance (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 resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be considered as pending as on the 22nd day of July, 2024 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. [N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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