Considering the success of the prior scheme and the increasing backlog of appeals at the CIT(A) level, the Government has introduced the Direct Tax Vivad se Vishwas Scheme, 2024 ('Scheme' or 'DTVVS') through the Finance (No. 2) Act, 2024. The DTVVS provisions are outlined in Sections 88 to 99 of the Finance (No. 2) Act, 2024.
This article comprehensively answers all pertinent questions regarding the Scheme's FAQs, offering insights based on its current framework and the clarifications provided by the CBDT for similar schemes from preceding years. Key FAQs discussed include:
‣ What are the salient features of the Scheme?
