DIRECT TAX VIVAD SE VISHWAS ACT, 2020 by Paarth Chopra
Author: Paarth Chopra, Student at ICFAI Law School, Hyderabad ABSTRACT The scheme aims at providing speedy settlement of disputed cases on the part of Tax payers and the Government. It provides an opportunity of voluntary disclosure to non-compliant taxpayers. Pandemic situation at Global level has affected almost all sectors of the economy. This has made it difficult for the Central Government to achieve its expected target revenue as an outcome…