Settlement of cases under DIRECT TAX VIVAD SE VISHWAS ACT, 2020 | RAM DUTT SHARMA | Commercial Law Publishers | 2020 Paperback Edition
Product details
This book delves into the DIRECT TAX VIVAD SE VISHWAS ACT, 2020, providing an in-depth explanation of its provisions and practical implications. Authored by Ram Dutt Sharma, it serves as a practical guide for resolving tax disputes under this landmark legislation.
Key Features:
- Comprehensive Analysis: Detailed explanation of the Vivad se Vishwas scheme, including its objective, scope, and eligibility criteria.
- Settlement Mechanism: Step-by-step guidance on the procedure for settlement of direct tax disputes, along with timelines and documentation requirements.
- Practical Insights: Illustrates the benefits of the scheme with real-life examples and scenarios for better understanding.
- Legislative Background: Discussion on the intent and purpose of introducing this act to reduce litigation.
- Judicial Precedents: Analysis of relevant judgments and interpretations to provide context and clarity.
- Updated Information: Includes the latest amendments and rules for implementing the scheme effectively.
- Target Audience: Ideal for tax consultants, practitioners, lawyers, and taxpayers interested in resolving pending disputes with the Income Tax Department.
This book is an essential resource for navigating the settlement process under the Vivad se Vishwas Act, ensuring a smooth and efficient resolution of direct tax cases.
