MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, 17th March, 2020

DIRECT TAX VIVAD SE VISHWAS ACT, 2020

[3 of 2020]

An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto.

Be it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:—

Short title

1. This Act may be called the Direct Tax Vivad se Vishwas Act, 2020.