INDIA CODE
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Section 28, Direct Tax Vivad se Vishwas Act, 2020 [S29-PVM]

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 28, Direct Tax Vivad se Vishwas Act, 2020 [S29-PVM]. Machine: S29-PVM.

28. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty days from the date on which the order is communicated to him, prefer an appeal to the Commissioner in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

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 (0)

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Cited by (2)

Section 31, Direct Tax Vivad se Vishwas Act, 2020 [S29-PYY], 7 February 2020, Band A. "section 28".

Rule 9, Direct Tax Vivad se Vishwas Act Rules, 2020 [S2A-43V], 9 October 2020, Band A. "section 28 of the Act".

Not held (0)

none

Duties published under this section (0)

none