{"id":225453,"date":"2020-02-11T14:00:53","date_gmt":"2020-02-11T08:30:53","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=225453"},"modified":"2020-02-25T10:34:54","modified_gmt":"2020-02-25T05:04:54","slug":"the-direct-tax-vivad-se-vishwas-bill-2020-introduced-in-lok-sabha","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/11\/the-direct-tax-vivad-se-vishwas-bill-2020-introduced-in-lok-sabha\/","title":{"rendered":"The Direct Tax Vivad se Vishwas Bill, 2020 — introduced in Lok Sabha"},"content":{"rendered":"

The Direct Tax Vivad se Vishwas Bill, 2020 was introduced in Lok Sabha by the Finance Minister Nirmala Sitharam on 05-02-2020.<\/p>\n

A bill to provide for the resolution of disputed tax and for matters connected therewith or incidental thereto.<\/p>\n

This will not only benefit the Government by generating timely revenue but also the taxpayers who will be able to deploy the time, energy and resources saved by opting for such dispute resolution towards their business activities.<\/p>\n

The Direct Tax Vivad se Vishwas Bill, 2020 for dispute resolution related to direct taxes provides for the following, namely:\u2014<\/span><\/p>\n

(a) The provisions of the Bill shall be applicable to appeals filed by taxpayers or the Government, which are pending with the Commissioner (Appeals), Income-tax Appellate Tribunal, High Court or Supreme Court as on the 31st day of January, 2020
\nirrespective of whether demand in such cases is pending or has been paid;<\/p>\n

(b) the pending appeal may be against disputed tax, interest or penalty in relation to an assessment or reassessment order or against disputed interest, disputed fees where there is no disputed tax. Further, the appeal may also be against the tax determined on defaults in respect of tax deducted at source or tax collected at source;<\/p>\n

(c) in appeals related to disputed tax, the declarant shall only pay the whole of the disputed tax if the payment is made before the 31st day of March, 2020 and for the payments made after the 31st day of March, 2020 but on or before the date notified by Central Government, the amount payable shall be increased by 10 per cent of disputed tax;<\/p>\n

(d) in appeals related to disputed penalty, disputed interest or disputed fee, the amount payable by the declarant shall be 25 per cent. of the disputed penalty, disputed interest or disputed fee, as the case may be, if the payment is made on or before the 31st day of March, 2020. If payment is made after the 31st day of March, 2020 but on or before the date notified by Central Government, the amount payable shall be increased to 30 per cent. of the disputed penalty, disputed interest or disputed fee, as the case may be.<\/p>\n

\n

To read the Bill, Please click on the link below:<\/strong><\/span><\/h4>\n

The Direct Tax Vivad se Vishwas Bill, 2020<\/span><\/a><\/h4>\n","protected":false},"excerpt":{"rendered":"

The Direct Tax Vivad se Vishwas Bill, 2020 was introduced in Lok Sabha by the Finance Minister Nirmala Sitharam on 05-02-2020. A <\/p>\n","protected":false},"author":8808,"featured_media":108571,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,13],"tags":[39561,39563,31223],"class_list":["post-225453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-statutes","tag-direct-tax-vivad-se-vishwas-bill-2020","tag-disputed-tax","tag-lok-sabha"],"yoast_head":"\nThe Direct Tax Vivad se Vishwas Bill, 2020 -- introduced in Lok Sabha | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/11\/the-direct-tax-vivad-se-vishwas-bill-2020-introduced-in-lok-sabha\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Direct Tax Vivad se Vishwas Bill, 2020 -- introduced in Lok Sabha\" \/>\n<meta property=\"og:description\" content=\"The Direct Tax Vivad se Vishwas Bill, 2020 was introduced in Lok Sabha by the Finance Minister Nirmala Sitharam on 05-02-2020. 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Direct Tax Vivad se Vishwas Bill, 2020 for dispute resolution related to direct taxes provides for the following,\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":226616,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/06\/cbdt-issues-faqs-on-direct-tax-vivad-se-vishwas-scheme-2020\/","url_meta":{"origin":225453,"position":1},"title":"CBDT issues FAQs on Direct Tax Vivad se Vishwas Scheme, 2020","author":"Bhumika Indulia","date":"March 6, 2020","format":false,"excerpt":"The \u2018Vivad se Vishwas\u2019 Scheme was announced during the Union Budget, 2020, to provide for dispute resolution in respect of pending income tax litigation. Pursuant to the Budget announcement, the Direct Tax Vivad se Vishwas Bill, 2020 (hereinafter called Vivad se Vishwas) was introduced in the Lok Sabha on 05-02-2020\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":227190,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/17\/president-gives-assent-to-the-direct-tax-vivad-se-vishwas-act-2020\/","url_meta":{"origin":225453,"position":2},"title":"President gives assent to — The Direct Tax Vivad se Vishwas Act, 2020; Act to provide resolution of disputed tax","author":"Bhumika Indulia","date":"March 17, 2020","format":false,"excerpt":"The Direct Tax Vivad se Vishwas Act, 2020 is an Act of Parliament that received assent of President on 17-03-2020. 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