INDIA CODE

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Section 9, Direct Tax Vivad se Vishwas Act, 2020 [S29-P8Q]

As at 7 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].

In Direct Tax Vivad se Vishwas Act, 2020 [A11-Q1B]. This text from 9 October 2020. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 9, Direct Tax Vivad se Vishwas Act, 2020 [S29-P8Q]. Machine: S29-P8Q.

9. Power to issue directions.—(1) The Board may, by order in writing, direct any principal officer to take such measures in relation to the management of a company as may be specified in the order, and such person shall comply with the direction within the period specified therein. (2) An order under sub-section (1) shall state the reasons on which it is made and shall be served on the person to whom it is addressed in such manner as may be prescribed.

Defined terms in this text (1)

Board: Section 2, Direct Tax Vivad se Vishwas Act, 2020 [S29P15] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

Made under this section, or naming it (3)

Notification S.O. 1387(E) of the Department of Revenue dated 1st August, 2026 under section 9 [N15-93H], 1 August 2026, in force. Recital: "In exercise of the powers conferred by section 9 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby appoints, with effect from the date of publication of this notification, the officers specified in the Table below to exercise the powers of the Assessing Officer within the jurisdiction set out against each"

Notification S.O. 1937(E) of the Department of Revenue dated 8th October, 2025 under section 9 [N15-3QH], 8 October 2025, in force. Recital: "In exercise of the powers conferred by section 9 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby directs that the powers exercisable by it under section 9 shall, subject to its control, also be exercisable by the Assessing Officer"

Direct Tax Vivad se Vishwas (Income Control) Order, 2024 [N14-XCX], 27 July 2024, in force. Recital: "In exercise of the powers conferred by section 9 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following Order, namely:"

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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Section 9, Direct Tax Vivad se Vishwas Act, 2020 [S29-P8Q]