Corrigendum to Rules and Forms for Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024

Notification No G.S.R. 601(E) dated 27th September 2024 & 104/2024 in G.S.R. 584(E) dated 20th September 2024 – Direct Tax Vivad se Vishwas Rules, 2024

Applicable Act: Finance (No. 2) Act, 2024

Applicable Rules: Direct Tax Vivad Se Vishwas Rules, 2024

Relevant Section: Section 88 to 99 of the Finance (No. 2) Act, 2024

On September 27th, 2024, the Government of India, Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes) published a Corrigendum to the Rules and Forms for Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024 [in the Gazette of India, Extraordinary, Part-II, Section 3, Sub- Section (i), vide G.S.R. 601(E) ] as follows:–

 

  1. at page number 28, in schedule V, in row A, the words “OR to be filed” shall be omitted;
  2. at page number 32, in Schedule XXIII, in row A, the words “or appeal to be filed” shall be omitted;
  3. at page 29, in schedule XII in row X and row Y, last term of the formula represented in the form of [+(figure)* B], for new appellant case and old appellant case shall be omitted;
  4. at page 31 and 32, in schedules XX, XXI, XXII, XXIII, XXIV, XXV and XXVI, in their respective row X and row Y, last term of the formula represented in the form of [+(figure)*C], for new appellant case and old appellant case shall be omitted.

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