Vivad Se Vishwas Scheme, 2024

Direct Tax Vivad Se Vishwas Scheme,2024 (As Amended by The Finance (No. 2) Act 2024

This edition of Direct Tax Vivad Se Vishwas Scheme, 2024 by Ram Dutt Sharma, published by Commercial Law Publishers (India) Pvt. Ltd., serves as a comprehensive guide to the scheme introduced under The Finance (No. 2) Act, 2024 for resolving pending appeals on income-tax disputes.

The book provides the complete statutory framework, procedural details, and practical guidance on availing benefits under the scheme, making it highly useful for taxpayers, tax practitioners, and legal professionals.

Key features include:

• Full text of the Vivad Se Vishwas Scheme, 2024 with section-wise analysis

• Step-by-step guide to filing declarations and making payments under the scheme

• Coverage of rules, notifications, and CBDT clarifications issued for smooth implementation

• Detailed explanation of eligibility conditions, computation of amount payable, and consequences of non-compliance

• Inclusion of case law references where similar dispute-resolution schemes have been applied in the past

• Specimen forms and formats for practical usage

This edition is essential for:

• Chartered Accountants, Advocates, and Tax Consultants

• Corporate tax departments

• Individual taxpayers with pending appeals

• Officers and officials handling direct tax administration

With its clear, practical, and updated approach, the book is an indispensable tool for understanding and implementing the Vivad Se Vishwas Scheme, 2024.