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Date: 20-Jan-2025 Category: Extra Ordinary State: Union Government Country: India

Order under Direct tax Vivad se Vishwas Scheme 2024 for eligibilty cases pending as on 22.07.2024

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification clarifies the application of the Direct Tax Vivad Se Vishwas Scheme, 2024, specifically addressing situations where appeals were filed after the specified date of July 22, 2024, but within the allowed time, and without a condonation of delay application.
  • The order treats such appeals as pending as of July 22, 2024, allowing taxpayers to avail the benefits of the scheme.

Key Changes

  • Appeals filed after July 22, 2024, but within the stipulated time, and without a delay condonation application, are deemed pending as of July 22, 2024, for the Direct Tax Vivad Se Vishwas Scheme, 2024.
  • Taxpayers who filed such appeals are considered appellants under the scheme.
  • The disputed tax calculation will be based on the appeal filed.
  • The provisions of the scheme and its rules will apply to these cases.

Impact Analysis

Taxpayers

  • Taxpayers need to review their cases and determine if they are eligible under the scheme as clarified by this notification.

Tax Authorities

  • This clarification will help in the smooth implementation of the Direct Tax Vivad Se Vishwas Scheme, 2024.

Action Items

  • Tax professionals need to advise clients on the implications of this notification and assist in availing the scheme benefits.

Key Entities Referenced

Direct Tax Vivad Se Vishwas Scheme, 2024: A scheme introduced by the Finance (No.2) Act, 2024, for resolving direct tax disputes. Finance (No.2) Act, 2024: The Act that introduced the Direct Tax Vivad Se Vishwas Scheme, 2024. Central Board of Direct Taxes (CBDT): The body under the Ministry of Finance responsible for framing policies and administration of direct taxes. Ministry of Finance (Department of Revenue): The government ministry responsible for revenue collection and tax administration.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 ससीी..जजीी..--डडीी..एएलल..--अअ..--2201001122002255--226600334499 CCGG--DDxLLx--xEEG--I22D01H00x11x22x00 2255--226600334499 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण्ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 346] नई ददल्ली, सोमिार, िनिरी 20, 2025/पौष 30, 1946 No. 346] NEW DELHI, MONDAY, JANUARY 20, 2025/PAUSHA 30, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय प्रत्यक्ष कर बोड)ड आदिे नई ददल्ली, 20 िनिरी, 2025 का.आ. 348(अ).—प्रत्यक्ष कर जििाद से जिश्वास स्ट्कीम, 2024, जित्त (सं.2) अजधजनयम, 2024 (2024 का 15) के द्वारा परु :स्ट्थाजपत दकया गया था और यह 1 अक्टूबर, 2024 से प्रिृत्त हुई थी; उक्त स्ट्कीम को कायाडजवित करत े समय ऐसी पररजस्ट्थजतयों म ेंकरिनाई उत्पन्न हुई ह,ैं िहााँ,–– (क) दकसी व्यजक्त के मामले म ें जिजनर्दष्टड तारीख अथाडत 22 िलु ाई, 2024 को या उससे पूिड आदेि पाररत दकया गया था; (ख) ऐस ेआदिे के संबंध में दकसी अपील को फाइल करन े का समय उक्त तारीख को उपलब्ध था; (ग) ऐस े आदिे के संबंध म ें कोई अपील उक्त तारीख के पश्चात्, ऐसी अपील को फाइल करने के रूप में जनधाडररत समय के भीतर फाइल की गई थी; और (घ) पूिोक्त अपील जिलंब के जलए माफी के दकसी आिेदन के जबना फाइल की गई है; 504 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] उक्त जित्त (सं. 2) अजधजनयम, 2024 की धारा 98 में यह उपबंध ह ैदक यदद स्ट्कीम के उपबंधों को प्रभािी करने में कोई करिनाई उत्पन्न होती ह,ै केवद्रीय सरकार, स्ट्कीम के उपबधं ों से असंगत न होने िाले दकसी आदेि द्वारा, करिनाई को दरू कर सकती ह;ै अतः अब, केवद्रीय सरकार, जित्त (सं. 2) अजधजनयम, 2024 की धारा 98 की उपधारा (1) द्वारा प्रदत्त िजक्तयों का प्रयोग करते हुए, करिनाई को दरू करने के जलए जनम्नजलजखत आदेि करती ह,ै अथाडत:् –– (i) उक्त स्ट्कीम के प्रयोिनों के जलए ऐस े व्यजक्त के मामल े में, पूिोक्त अपील को 22 िलु ाई, 2024 को लंजबत माना िाएगा; (ii) उक्त स्ट्कीम के प्रयोिनों के जलए ऐसे व्यजक्त को अपीलकताड समझा िाएगा; (iii) ऐसे मामल े म,ें जििाददत कर की गणना ऐसी अपील के आधार पर की िाएगी; और (iv) उक्त स्ट्कीम और उसके अधीन बनाए गए जनयम के उपबंध ऐसे मामले म ेंतदनुसार लाग ूहोंगे। [सं. 8/2025 /फा. सं. 370153/01/2025-टीपीएल] प्रदीप िमा,ड उप सजिि, कर नीजत एिं जिधायी प्रभाग MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) ORDER New Delhi, the 20th January, 2025 S.O. 348(E).—WHEREAS, the Direct Tax Vivad Se Vishwas Scheme, 2024 was introduced vide the Finance (No.2) Act, 2024 (15 of 2024) and came into force with effect from the 1st day of October, 2024; WHEREAS, while implementing the said Scheme difficulties have arisen in situations where,–– (a) an order in case of a person had been passed on or before the specified date i.e. the 22nd day of July, 2024; (b) the time for filing an appeal in respect of such order was available as on the said date; (c) appeal in respect of such order was filed after the said date within the stipulated time as applicable for filing of such appeal; and (d) aforesaid appeal is filed without any application for condonation of delay; WHEREAS, section 98 of the said Finance (No.2) Act, 2024 provides that if any difficulty arises in giving effect to the provisions of the Scheme, the Central Government may, by Order, not inconsistent with the provisions of the Scheme, remove the difficulty; NOW THEREFORE, in exercise of the powers conferred by sub-section (1) of section 98 of the Finance (No.2) Act, 2024, the Central Government hereby makes the following Order to remove the difficulty, namely: –– (i) in the case of such a person, aforesaid appeal shall be considered as pending as on the 22nd day of July, 2024 for the purposes of the said Scheme; (ii) such a person shall be considered as an appellant for the purposes of the said Scheme; (iii) in such a case, disputed tax shall be calculated on the basis of such appeal; and (iv) the provisions of the said Scheme and the rules framed thereunder shall apply accordingly in such a case. [No. 8/2025/ F. No. 370153/01/2025-TPL] PRADEEP SHARMA, Dy. Secy., Tax Policy & Legislative Division Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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