In force
The Direct Tax Vivad se Vishwas Act, 2020
12 sections · As amended up to 2026-08
Sections
- 1Short title
- 2Definitions
- 3Amount payable by declarant
- 4Filing of declaration and particulars to be furnished
- 5Time and manner of payment
- 6Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
- 7No refund of amount paid
- 8No benefit, concession or immunity to declarant
- 9Act not to apply in certain cases
- 10Power of Board to issue directions, etc
- 11Power to remove difficulties
- 12Power to make rules