Direct Tax Vivad Se Vishwas Scheme 2020


Tax amnesty/ dispute resolution schemes are introduced by nations from time to time.

It was seen that Pendency of No. of appeals filed by taxpayers is much more than
disposal and huge amount is locked up as disputed tax arrears.

As per Govt database, amount of disputed direct tax arrears is 9.32 lakh Crores as on
Nov 2019. which is almost one F.Y’s total direct tax collection.

Also that tax disputes consume copious amount of time, energy and resources
both on part of govt as well as on taxpayer. Hence, the Govt felt the need of providing
resolution of pending tax dispute. This will enable Govt to generate timely revenue &
also the taxpayers may be able to utilize time, energy & resources towards their business activity.

The core objective behind DTVsVs 2020 is to collect taxes and at the same time reduce litigation. This is a golden opportunity for the taxpayer to pay off the disputed tax sans interest fee and penalty.


The DTVsVs 2020 Act has been enacted on 17.03.2020. Under this scheme any disputes can be settled by opting this facility and paying the tax on the disputed income.

The last date for availing the scheme has been extended by the Ministry of Finance, Govt. of India up to 30 December 2020 and the requisite tax amount only on that disputed amount is now required to be paid on or before 31st March 2021.

The Ministry of Finance after considering the problems being faced and the spread of coronap pandemicthe date of payment of the tax has been extended, without any extra charge,tiIl 31st March 2021.

Appeal pending in any forum like CIT(A), ITAT, High Court and Supreme Court as on 31st January 2020 can be availed under this scheme.
Sole Appeal for penalty and interest can also be availed under this scheme.

If the appeal has been won in the favour of the tax payer and department has gone into
further appeal, to settle that appeal also only 50 percent of the required tax is to be paid.
To assist the taxpayers Vivad se Vishwas Facilitation Centre has been setup in Aayakar
Seva Kendra, Aayakar Bhawan, Ralpur with Whatsapp No. 9406717812.

Those taxpayers willing to avail this scheme may take advantage of the assistance being
provided in the Vivad se Vishwas Facilitation Centre Raipur. The help is being
extended to the level of assisting in filling Form 1 & 2 if the required details are brought
by the concerned taxpayers.