{"id":226616,"date":"2020-03-06T09:00:11","date_gmt":"2020-03-06T03:30:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=226616"},"modified":"2020-03-06T00:16:49","modified_gmt":"2020-03-05T18:46:49","slug":"cbdt-issues-faqs-on-direct-tax-vivad-se-vishwas-scheme-2020","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/06\/cbdt-issues-faqs-on-direct-tax-vivad-se-vishwas-scheme-2020\/","title":{"rendered":"CBDT issues FAQs on Direct Tax Vivad se Vishwas Scheme, 2020"},"content":{"rendered":"<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">Pursuant to the Budget announcement, the Direct Tax Vivad se Vishwas Bill, 2020 (hereinafter called <strong><em>Vivad se Vishwas<\/em><\/strong>) was introduced in the Lok Sabha on 05-02-2020 and passed by it on 4th of March, 2020. The objective of <strong><em>Vivad se Vishwas<\/em><\/strong> is to <em>inter alia<\/em> reduce pending income tax litigation, generate timely revenue for the Government and benefit taxpayers by providing them peace of mind, certainty and savings on account of time and resources that would otherwise be spent on the long-drawn and vexatious litigation process. Subsequently, based on the representations received from the stakeholders regarding its various provisions, official amendments to <strong><em>Vivad se Vishwas <\/em><\/strong>have been proposed. These amendments seek to widen the scope of <strong><em>Vivad se Vishwas <\/em><\/strong>and reduce the compliance burden on taxpayers.<\/p>\n<p style=\"text-align: justify;\">After the introduction of <strong><em>Vivad se Vishwas <\/em><\/strong>in Lok Sabha, several queries have been received from the stakeholders seeking clarifications in respect of various provisions contained in the Scheme. After considering various queries received from stakeholders, CBDT has clarified the same in the form of answers to frequently asked questions (FAQs) vide Circular No.7\/2020 dated 04.03.2020. The FAQs contain clarifications on scope\/eligibility, calculation of disputed tax, procedure related to payment of disputed tax and consequential benefits to the declarant.<\/p>\n<p style=\"text-align: justify;\">These FAQs are available on the official website of the Income Tax Department at :<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.incometaxindia.gov.in\/communications\/circular\/circular_no_7_2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.incometaxindia.gov.in\/communications\/circular\/circular_no_7_2020.pdf<\/a>.<\/p>\n<p style=\"text-align: justify;\"><strong>It is reiterated that these clarifications are, however, subject to approval and passing of <em>Vivad se Vishwas<\/em> by the Parliament and receiving assent of the Hon\u2019ble President of India.<\/strong><\/p>\n<hr \/>\n<p><strong>Ministry of Finance<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>[Source: PIB]<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>[Press Release dt. 05-03-2020]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The \u2018Vivad se Vishwas\u2019 Scheme was announced during the Union Budget, 2020, to provide for dispute resolution in respect of pending income <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[29414,39884,31223],"class_list":["post-226616","post","type-post","status-publish","format-standard","hentry","category-hot_off_the_press","category-news","tag-cbdt","tag-direct-tax-vivad-se-vishwas-scheme-2020","tag-lok-sabha"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBDT issues FAQs on Direct Tax Vivad se Vishwas Scheme, 2020 | SCC Times<\/title>\n<meta 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A bill to provide for the resolution of disputed tax and for matters connected therewith or incidental thereto. This will not only benefit the Government by generating timely revenue\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","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\/2017\/02\/PARLIAMENT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/PARLIAMENT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/PARLIAMENT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/PARLIAMENT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/PARLIAMENT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":226546,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/05\/lok-sabha-passes-the-direct-tax-vivad-se-vishwas-bill-2020\/","url_meta":{"origin":226616,"position":1},"title":"Lok Sabha passes &#8212; The Direct Tax Vivad se Vishwas Bill, 2020","author":"Bhumika Indulia","date":"March 5, 2020","format":false,"excerpt":"The Direct Tax Vivad se Vishwas Bill, 2020 has been passed by Lok Sabha on\u00a004-03-2020 in order to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. Direct Tax Vivad se Vishwas Bill, 2020 for dispute resolution related to direct taxes provides for the following,\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","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":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":226616,"position":2},"title":"President gives assent to &#8212; 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. It is an Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Direct Tax Vivad se Vishwas Bill, 2020 for dispute resolution\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","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\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":241516,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/31\/extension-of-time-limits-for-income-tax-returns\/","url_meta":{"origin":226616,"position":3},"title":"Extension of time limits for income tax returns","author":"Bhumika Indulia","date":"December 31, 2020","format":false,"excerpt":"In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of COVID-19, the Government brought the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (\u2018the Ordinance\u2019) on 31st\u00a0March, 2020 which, inter alia, extended various time limits. The Ordinance has\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","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":236525,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/30\/taxation-other-laws-relaxation-and-amendment-of-certain-provisions-act-2020-faceless-jurisdiction-of-income-tax-authorities\/","url_meta":{"origin":226616,"position":4},"title":"Taxation &#038; Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 | Faceless jurisdiction of income-tax authorities [Key Features]","author":"Bhumika Indulia","date":"September 30, 2020","format":false,"excerpt":"President gave assent to the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 on 29-09-2020. The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (Ord. 2 of 2020) was promulgated on\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":227754,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/01\/breaking-president-promulgates-taxation-and-other-laws-relaxation-of-certain-provisions-ordinance-2020\/","url_meta":{"origin":226616,"position":5},"title":"Breaking | President promulgates &#8212; Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020","author":"Bhumika Indulia","date":"April 1, 2020","format":false,"excerpt":"Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 has been promulgated to provide relaxation in the provisions of certain Acts and for matters connected therewith or incidental thereto. In view of the spread of pandemic COVID-l 9 across many countries of the world including India, causing immense loss\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/226616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=226616"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/226616\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=226616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=226616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=226616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}