Section 1, Direct Tax Vivad se Vishwas Act, 2020 [S29-P07]

As at 7 September 2026. In force from 7 February 2020.

In Direct Tax Vivad se Vishwas Act, 2020 [A11-Q1B]. This text from 7 February 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 1, Direct Tax Vivad se Vishwas Act, 2020 [S29-P07]. Machine: S29-P07.

1. Short title, extent and commencement.—(1) This Act may be called the Direct Tax Vivad se Vishwas Act, 2020. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Defined terms in this text (1)

tax: Section 2, Direct Tax Vivad se Vishwas Act, 2020 [S29P15] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act

tax: 3 more definitions.

Made under this section, or naming it (1)

Notification S.O. 3683(E), dated 20th September, 2020 [N12-KQ6], 20 September 2020, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government"

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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