Direct Tax Vivad se Vishwas Act 2020 (Law Procedure & Case Studies)

Direct Tax Vivad Se Vishwas Act 2020Direct Tax Vivad Se Vishwas Rules 2020Clarifications on provisions of the Direct Tax Vivad Se Vishwas Bill 2020 — Regarding NotificationsAdjustment of Losses/MAT AMT Credit Disputes relating to Merger & AmalgamationAppellate ForumAppellantApproaching Writ CourtDeclarantDesignated AuthorityDisputes relating to Revision PetitionDisputed FeeDisputed InterestDisputed PenaltyDisputed TaxEligibility to get refundsJoint Declaration/DisputesMeaning of ImmunityNon Applicability of the Direct Tax Vivad Se Vishwas Act 2020Principle of Res JudicataProtective AssessmentProcedure for DeclarationReopeningRectification of Declaration or OrderPaymentSpecified DateIntroduction of Benefits in the Books of AccountsWithdrawal/Rejection of DeclarationCirculars & Notifications Precautions to be taken while filing the applicationCase Studies — Calculation of Disputed TaxInstructions for Filling FormsExtract from Budget Speech of Hon’ble Minister— Vivad Se Vishwas Scheme 2020Statement of Objects and ReasonsPerformance of Principal Chief Commissioners ofIncome Tax in respect of ‘Vivad Se VishwasScheme’ — to be a Part of APAR — RegardingKar Vivad Samadhan Scheme 1998