India Direct Tax Vivad se Vishwas Scheme for Settling Tax Disputes in Force

India's Central Board of Direct Taxes (CBDT) has issued Circular No. 12 of 2024, which provides guidance on certain aspects of the Direct Tax Vivad se Vishwas (DTVSV) Scheme 2024, which entered into force on 1 October 2024 as per Notification No 103/2024. As previously reported, the DTVSV Scheme 2024 was introduced as part of the Finance Act (No. 2) 2024 for the settlement of tax disputes. Fo…
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