Ministry : Ministry of Finance (Department of Revenue)
Part II-Section 3-Sub-Section (i)
Subject : Extra Ordinary
The Gazette of India: Extraordinary
Gazette Title
The Gazette of India: Extraordinary
Gazette Number
6112 GI/2024
Publication Date
20th September, 2024
Issuing Authority
Ministry of Finance (Department of Revenue)
Summary
- Notification regarding the Direct Tax Vivad se Vishwas Rules, 2024.
- Rules come into force on the date of publication in the Official Gazette.
- Details on the amount payable by declarants under the scheme.
- Definitions of terms used in the rules.
- Procedures for filing declarations and undertakings.
- Forms for filing declarations and for the issuance of certificates by the designated authority.
- Provisions for computing disputed tax in cases of loss or unabsorbed depreciation.
- Provisions for computing disputed tax in cases where Minimum Alternate Tax (MAT) credit is reduced.
