The Central Board of Indirect Taxes and Customs (CBDT) has issued the clarification Direct Tax Vivad Se Vishwas Scheme 2024.

While implementing the Direct Tax Vivad Se Vishwas Scheme, 2024, several difficulties have arisen in situations. Where, an order in case of a person had been passed on or before the specified date i.e. the 22nd day of July, 2024. Where the time for filing an appeal in respect of such order was available as on the said date. Where appeal in respect of such order was filed after the said date within the stipulated time as applicable for filing of such appeal; and appeal is filed without any application for condonation of delay.

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 passed the order to remove the difficulty. 

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The Board clarified that in the case of such a person, appeal shall be considered as pending as on the 22nd day of July, 2024 for the purposes of the Scheme.

The Board stated that a person shall be considered as an appellant for the purposes of the said Scheme. The disputed tax shall be calculated on the basis of appeal; and the provisions of the Scheme and the rules framed thereunder shall apply accordingly in such a case.