THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020

ACT NO. 3 OF 2020 · Enacted [17th March, 2020.] · 12 sections

Section 1.Short title.

Section 2.Definitions.

Section 3.Amount payable by declarant.

Section 4.Filing of declaration and particulars to be furnished.

Section 5.Time and manner of payment.

Section 6.Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.

Section 7.No refund of amount paid.

Section 8.No benefit, concession or immunity to declarant.

Section 9.Act not to apply in certain cases.

Section 10.Power of Board to issue directions, etc.

Section 11.Power to remove difficulties.

Section 12.Power to make rules.