VSVS – 2024 benefit extended for order passed as on 22 July 2024 but time line to file appeal was available as on 22 July 2024




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VSVS – 2024 benefit extended for order passed as on 22 July 2024 but time line to file appeal was available as on 22 July 2024

 

Clarification on Direct Tax Vivad Se Vishwas Scheme, 2024

The Ministry of Finance has issued Order S.O. 348(E) dated January 20, 2025, to address procedural challenges under the Direct Tax Vivad Se Vishwas Scheme, 2024. This clarification ensures that the following situations will be treated as pending appeal as of July 22, 2024, and taxpayers will be recognized as appellants under the scheme, with disputed tax calculated accordingly:

1. Order passed as on 22 July 2024 but time line to file appeal was available as on 22 July 2024.

2. Appeals filed after July 22, 2024, within the extended period allowed for such filings.

3. An appeal was filed after the due date without applying for condonation of delay.

4. Other cases where difficulties arose in filing appeals within the stipulated timelines.

This proactive step by the government reinforces its commitment to simplifying dispute resolution and providing relief to taxpayers.

The copy of the order is as under:

notification-no-8-2025




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