| PART I : COMMENTARY ON DIRECT TAX VIVAD SE VISHWAS ACT, 2020 |
1
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| Introductory |
2
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| Salient Features of Act |
6
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| Eligibility to File Declaration |
11
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| Eligible Appeals |
14
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| Appeals Covered by the Act |
17
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| Cases Debarred from the Declaration |
74
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| Disputed Income, Disputed Tax - Quantification |
76
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| Tax Arrears and Amount Payable |
88
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| Search Cases |
98
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| TDS/TCS Related Issues |
103
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| Determination of Amount Payable |
112
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| Prosecution Cases |
120
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| Filing of Declaration |
123
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| Withdrawal of Appeals, Etc. |
132
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| Other Issues |
136
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| International Transactions |
140
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| Cases Decided Under Earlier Schemes |
155
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| PART II : APPENDICES |
189
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| The Direct Tax Vivad Se Vishwas Act, 2020 |
190
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| The Direct Tax Vivad Se Vishwas Rules, 2020 |
200
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| Clarifications on Provisions of the Direct Tax Vivad Se Vishwas Act, 2020 - Circular No. 9/2020 and Circular No. 21/2020 |
221
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| Instruction for Filing Form No. 1 and 2 |
242
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| Instructions for Filling Form No. 4 |
283
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| FAQs on Filling Forms Under Vivad Se Vishwas Scheme |
285
| >> |
| Notifications and Circulars |
288
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