Direct Tax Vivad se Vishwas Act Rules, 2020 [R10-A8T]
As at 7 September 2026. In force from 9 October 2020.
Rules (12)
Rule 1. Short title and commencement [S2A-3VJ]
Rule 2. Definitions [S2A-3WW]
Rule 3. Application for registration [S2A-3XY]
Rule 4. Register of assessees [S2A-3YR]
Rule 5. Conditions of licence [S2A-3ZT]
Rule 6. Records and returns [S2A-40X]
Rule 7. Fees [S2A-41Z]
Rule 8. Manner of service of orders [S2A-42S]
Rule 9. Appeal [S2A-43V]
Rule 10. Procedure for the representation of another person [S2A-44N]
Rule 11. Procedure for the carrying on of business or profession [S2A-45Q]
Schedule Schedule. Fees and Forms
Made under
Recital: "In exercise of the powers conferred by section 31 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following rules, namely". Names section 31 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020) [S29-PYY]. Vires verified.
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Acted on by (0)
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