Section 5 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
5. Immunity from initiation of proceedings in respect of offence and imposition of penalty
Provided also that where the specified Act is the Direct Tax Vivad Se Vishwas Act, 2020(3 of 2020), the provision of this sub-section
Section 4 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
4. Time and manner of payment.—
(1) The designated authority shall, within a period
Section 6 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
6. No refund of amount paid.—
Any amount paid in pursuance of a declaration
Section 3 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
3. Filing of declaration and particulars to be furnished.—
(1) The declaration referred
Section 2 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
2. Amount payable by declarant.—
Subject to the provisions of this Act, where
Section 9 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
9. Power of Board to issue directions, etc.—
(1) The Central Board of Direct
Appeals).
3. While the aforesaid appeals were pending, the Direct Tax
Vivad Se Vishwas Act,2020 (" DTVSV Act ") received the assent ... DTVSV Act. On 18th March 2020, the Direct Tax
Vivad se Vishwas Rules, 2020 (the "DTVSV Rules") were notified under
Section
Section 11 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
11. Power to make rules.—
(1) The Central Government may, by notification
Section 10 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
10. Power to remove difficulties.—
(1) If any difficulty arises in giving effect