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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

Gazette Notification Description

  • This Extraordinary Gazette notification from the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, dated January 20, 2025, addresses difficulties encountered in implementing the Direct Tax Vivad Se Vishwas Scheme, 2024.

Key Changes

  • The Direct Tax Vivad Se Vishwas Scheme, 2024, introduced via the Finance (No.2) Act, 2024, faced implementation challenges. These challenges arose in situations where an order was passed on or before July 22, 2024, an appeal was available on that date, an appeal was filed after July 22, 2024, but within the stipulated timeframe, and the appeal was filed without an application for condonation of delay.
  • This order clarifies that in such cases:
  • - The appeal will be considered pending as of July 22, 2024, for the scheme's purposes.
  • - The person will be considered an appellant.
  • - Disputed tax will be calculated based on the appeal.
  • - The scheme's provisions and related rules will apply accordingly.
  • The order uses Section 98 of the Finance (No.2) Act, 2024 to resolve these difficulties.

Impact Analysis

Impact on Taxpayers

  • Taxpayers will benefit from clarity on the scheme's application in these specific situations, reducing uncertainty and potential disputes.

Impact on Tax Authorities

  • The order provides a framework for handling these complex cases, promoting consistency and fairness in tax administration.

Action Items

  • Internal Revenue Service (IRS) or equivalent tax authority should update their internal guidelines and procedures to reflect the changes.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority of the gazette notification. Central Board of Direct Taxes (CBDT): The body responsible for administering direct taxes in India. Finance (No.2) Act, 2024 (15 of 2024): The Act that introduced the Direct Tax Vivad Se Vishwas Scheme, 2024. Direct Tax Vivad Se Vishwas Scheme, 2024: The scheme aimed at resolving tax disputes. This order clarifies its application in specific scenarios. Section 98 of the Finance (No.2) Act, 2024: The legal basis for the Central Government's order to remove implementation difficulties.
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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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