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Vi n s u og i
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Acknowledgement
v a c u e

About the Author

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About the Book

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Chapter-heads
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VT E O K O Sr M CS

Preface

1.1
1.2
1.3
1.4
1.5

1.6
1
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I-18

20

23

56

59

65
65

67
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MEANING & COMPUTATION OF ‘DISPUTED TAX’

SCOPE, COVERAGE & ELIGIBILITY UNDER THE

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EXCLUSIONS IN THE DIRECT TAX VIVAD SE

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DIRECT TAX VIVAD SE VISHWAS ACT, 2020

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VISHWAS ACT, 2020 WITH PRACTICAL
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6.1

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P
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LTCG ON PENNY STOCKS & VIVAD SE VISHWAS TAX
DISPUTE RESOLUTION SCHEME, 2020
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8
ANALYSIS OF IDEAL CASES FOR OPTING UNDER
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SCHEME, 2020
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9
FAQs ON DIRECT TAX VIVAD SE VISHWAS ACT, 2020
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181
APPENDICES
u Direct Tax Vivad se Vishwas Act, 2020 205
u Direct Tax Vivad se Vishwas Rules, 2020 216
‘

u Designated Authorities under the ’Direct Tax Vivad se Vishwas

Act, 2020’ 270
u Clarifications on provisions of Direct Tax Vivad se Vishwas
Act, 2020 274
u Procedure for making declaration in Form 1 under sub-
rule (1) of Rule 3 and furnishing undertaking in Form 2 under
sub-rule (2) of Rule 3 under the Direct Tax Vivad se Vishwas
Rules, 2020 289