{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"A11Q1B","written":"A11-Q1B","title":"Direct Tax Vivad se Vishwas Act, 2020","status":"As at 8 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].","path":"/A11-Q1B","asAt":null,"sha256":null,"blocks":[{"kind":"title","segs":["Direct Tax Vivad se Vishwas Act, 2020 [A11-Q1B]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force from ","9 October 2020"," by ",{"text":"S.O. 3683(E)","href":"/N12-KQ6"}," [N12-KQ6]","."]},{"kind":"line","segs":["Dates: made 7 February 2020; in force 9 October 2020; ceased none recorded. Gazette: none recorded. Band A."]},{"kind":"line","segs":["Synthetic. The words of this Act are generated by the register; its title, number and year are real."]},{"kind":"line","segs":["Cite: Direct Tax Vivad se Vishwas Act, 2020, Act 3 of 2020 [A11-Q1B]. Machine: A11-Q1B."]},{"kind":"heading","segs":["Sections (32)"]},{"kind":"item","segs":["Chapter I. PRELIMINARY"]},{"kind":"item","segs":["Chapter II. BOARD"]},{"kind":"item","segs":["Chapter III. OFFENCES AND PENALTIES"]},{"kind":"item","segs":["Chapter IV. MISCELLANEOUS"]},{"kind":"item","segs":[{"text":"Section 1. Short title, extent and commencement","href":"/S29-P07"}," [S29-P07]"]},{"kind":"item","segs":[{"text":"Section 2. Definitions","href":"/S29-P15"}," [S29-P15]"]},{"kind":"item","segs":[{"text":"Section 3. Appointment of Board","href":"/S29-P23"}," [S29-P23]"]},{"kind":"item","segs":[{"text":"Section 4. Registration of principals officer","href":"/S29-P31"}," [S29-P31]"]},{"kind":"item","segs":[{"text":"Section 5. Prohibition of the representation of another person without licence","href":"/S29-P4F"}," [S29-P4F]"]},{"kind":"item","segs":[{"text":"Section 6. Grant of licence","href":"/S29-P5D"}," [S29-P5D]"]},{"kind":"item","segs":[{"text":"Section 7. Maintenance of records and furnishing of returns","href":"/S29-P6B"}," [S29-P6B]"]},{"kind":"item","segs":[{"text":"Section 8. Powers of Assessing Officer","href":"/S29-P79"}," [S29-P79]"]},{"kind":"item","segs":[{"text":"Section 9. Power to issue directions","href":"/S29-P8Q"}," [S29-P8Q]"]},{"kind":"item","segs":[{"text":"Section 10. Power to exempt","href":"/S29-P9N"}," [S29-P9N]"]},{"kind":"item","segs":[{"text":"Section 11. Registration of assessees","href":"/S29-PAK"}," [S29-PAK]"]},{"kind":"item","segs":[{"text":"Section 12. Prohibition of the payment of sums liable to deduction without licence","href":"/S29-PBH"}," [S29-PBH]"]},{"kind":"item","segs":[{"text":"Section 13. Grant of licence","href":"/S29-PCZ"}," [S29-PCZ]"]},{"kind":"item","segs":[{"text":"Section 14. Maintenance of records and furnishing of returns","href":"/S29-PDX"}," [S29-PDX]"]},{"kind":"item","segs":[{"text":"Section 15. Powers of Assessing Officer","href":"/S29-PEV"}," [S29-PEV]"]},{"kind":"item","segs":[{"text":"Section 16. Power to issue directions","href":"/S29-PFS"}," [S29-PFS]"]},{"kind":"item","segs":[{"text":"Section 17. Power to exempt","href":"/S29-PG2"}," [S29-PG2]"]},{"kind":"item","segs":[{"text":"Section 18. Registration of deductors","href":"/S29-PH0"}," [S29-PH0]"]},{"kind":"item","segs":[{"text":"Section 19. Prohibition of the management of a company without licence","href":"/S29-PJ6"}," [S29-PJ6]"]},{"kind":"item","segs":[{"text":"Section 20. Grant of licence","href":"/S29-PK4"}," [S29-PK4]"]},{"kind":"item","segs":[{"text":"Section 21. Maintenance of records and furnishing of returns","href":"/S29-PMA"}," [S29-PMA]"]},{"kind":"item","segs":[{"text":"Section 22. Powers of Assessing Officer","href":"/S29-PN8"}," [S29-PN8]"]},{"kind":"item","segs":[{"text":"Section 23. Power to issue directions","href":"/S29-PPE"}," [S29-PPE]"]},{"kind":"item","segs":[{"text":"Section 24. Power to exempt","href":"/S29-PQC"}," [S29-PQC]"]},{"kind":"item","segs":[{"text":"Section 25. Registration of representatives assessee","href":"/S29-PRJ"}," [S29-PRJ]"]},{"kind":"item","segs":[{"text":"Section 26. Penalty for contravention","href":"/S29-PSG"}," [S29-PSG]"]},{"kind":"item","segs":[{"text":"Section 27. Offences by companies","href":"/S29-PTP"}," [S29-PTP]"]},{"kind":"item","segs":[{"text":"Section 28. Appeal","href":"/S29-PVM"}," [S29-PVM]"]},{"kind":"item","segs":[{"text":"Section 29. Cognizance of offences","href":"/S29-PWT"}," [S29-PWT]"]},{"kind":"item","segs":[{"text":"Section 30. Protection of action taken in good faith","href":"/S29-PXR"}," [S29-PXR]"]},{"kind":"item","segs":[{"text":"Section 31. Power to make rules","href":"/S29-PYY"}," [S29-PYY]"]},{"kind":"item","segs":[{"text":"Section 32. 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Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 2. Definitions.","path":"/S29-P15","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 3. Appointment of Board.","path":"/S29-P23","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 4. Registration of principals officer.","path":"/S29-P31","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 5. Prohibition of the representation of another person without licence.","path":"/S29-P4F","relation":"contains","description":"Section in the current recorded arrangement. 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Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 10. Power to exempt.","path":"/S29-P9N","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 11. Registration of assessees.","path":"/S29-PAK","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 12. Prohibition of the payment of sums liable to deduction without licence.","path":"/S29-PBH","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 13. Grant of licence.","path":"/S29-PCZ","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 14. Maintenance of records and furnishing of returns.","path":"/S29-PDX","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 15. Powers of Assessing Officer.","path":"/S29-PEV","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 16. Power to issue directions.","path":"/S29-PFS","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 17. Power to exempt.","path":"/S29-PG2","relation":"contains","description":"Section in the current recorded arrangement. 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Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 22. Powers of Assessing Officer.","path":"/S29-PN8","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 23. Power to issue directions.","path":"/S29-PPE","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 24. Power to exempt.","path":"/S29-PQC","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 25. Registration of representatives assessee.","path":"/S29-PRJ","relation":"contains","description":"Section in the current recorded arrangement. 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Exact quotation matching checks wording only.","publications":[]}},"canonical":"/A11-Q1B","text":"Direct Tax Vivad se Vishwas Act, 2020 [A11-Q1B]\nAs at 8 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].\nDates: made 7 February 2020; in force 9 October 2020; ceased none recorded. Gazette: none recorded. Band A.\nSynthetic. The words of this Act are generated by the register; its title, number and year are real.\nCite: Direct Tax Vivad se Vishwas Act, 2020, Act 3 of 2020 [A11-Q1B]. Machine: A11-Q1B.\nSections (32)\nChapter I. PRELIMINARY\nChapter II. BOARD\nChapter III. OFFENCES AND PENALTIES\nChapter IV. MISCELLANEOUS\nSection 1. Short title, extent and commencement [S29-P07]\nSection 2. Definitions [S29-P15]\nSection 3. Appointment of Board [S29-P23]\nSection 4. Registration of principals officer [S29-P31]\nSection 5. Prohibition of the representation of another person without licence [S29-P4F]\nSection 6. Grant of licence [S29-P5D]\nSection 7. Maintenance of records and furnishing of returns [S29-P6B]\nSection 8. Powers of Assessing Officer [S29-P79]\nSection 9. Power to issue directions [S29-P8Q]\nSection 10. Power to exempt [S29-P9N]\nSection 11. Registration of assessees [S29-PAK]\nSection 12. Prohibition of the payment of sums liable to deduction without licence [S29-PBH]\nSection 13. Grant of licence [S29-PCZ]\nSection 14. Maintenance of records and furnishing of returns [S29-PDX]\nSection 15. Powers of Assessing Officer [S29-PEV]\nSection 16. Power to issue directions [S29-PFS]\nSection 17. Power to exempt [S29-PG2]\nSection 18. Registration of deductors [S29-PH0]\nSection 19. Prohibition of the management of a company without licence [S29-PJ6]\nSection 20. Grant of licence [S29-PK4]\nSection 21. Maintenance of records and furnishing of returns [S29-PMA]\nSection 22. Powers of Assessing Officer [S29-PN8]\nSection 23. Power to issue directions [S29-PPE]\nSection 24. Power to exempt [S29-PQC]\nSection 25. Registration of representatives assessee [S29-PRJ]\nSection 26. Penalty for contravention [S29-PSG]\nSection 27. Offences by companies [S29-PTP]\nSection 28. Appeal [S29-PVM]\nSection 29. Cognizance of offences [S29-PWT]\nSection 30. Protection of action taken in good faith [S29-PXR]\nSection 31. Power to make rules [S29-PYY]\nSection 32. Power to remove difficulties [S29-PZW]\nMade under\nNo recital of a power is printed.\nActs on (0)\nnone\nActed on by (2)\nExempts: Notification S.O. 2234(E), dated 25th October, 2022, 25 October 2022. \"section 4 of the said Act\". Synthetic demonstration target.\nCommences: Notification S.O. 3683(E), dated 20th September, 2020, 9 October 2020. \"shall come into force\". Synthetic demonstration target.\nNot held (0)\nnone"}