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Direct Tax Vivad se Vishwas Act, 2020: sections with instruments beneath them (4)

Text

Open at its own address /A11-Q1B

Direct Tax Vivad se Vishwas Act, 2020 [A11-Q1B]

As at 8 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].

Dates: made 7 February 2020; in force 9 October 2020; ceased none recorded. Gazette: none recorded. Band A.

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

Cite: Direct Tax Vivad se Vishwas Act, 2020, Act 3 of 2020 [A11-Q1B]. Machine: A11-Q1B.

Sections (32)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. OFFENCES AND PENALTIES

Chapter IV. MISCELLANEOUS

Section 1. Short title, extent and commencement [S29-P07]

Section 2. Definitions [S29-P15]

Section 3. Appointment of Board [S29-P23]

Section 4. Registration of principals officer [S29-P31]

Section 5. Prohibition of the representation of another person without licence [S29-P4F]

Section 6. Grant of licence [S29-P5D]

Section 7. Maintenance of records and furnishing of returns [S29-P6B]

Section 8. Powers of Assessing Officer [S29-P79]

Section 9. Power to issue directions [S29-P8Q]

Section 10. Power to exempt [S29-P9N]

Section 11. Registration of assessees [S29-PAK]

Section 12. Prohibition of the payment of sums liable to deduction without licence [S29-PBH]

Section 13. Grant of licence [S29-PCZ]

Section 14. Maintenance of records and furnishing of returns [S29-PDX]

Section 15. Powers of Assessing Officer [S29-PEV]

Section 16. Power to issue directions [S29-PFS]

Section 17. Power to exempt [S29-PG2]

Section 18. Registration of deductors [S29-PH0]

Section 19. Prohibition of the management of a company without licence [S29-PJ6]

Section 20. Grant of licence [S29-PK4]

Section 21. Maintenance of records and furnishing of returns [S29-PMA]

Section 22. Powers of Assessing Officer [S29-PN8]

Section 23. Power to issue directions [S29-PPE]

Section 24. Power to exempt [S29-PQC]

Section 25. Registration of representatives assessee [S29-PRJ]

Section 26. Penalty for contravention [S29-PSG]

Section 27. Offences by companies [S29-PTP]

Section 28. Appeal [S29-PVM]

Section 29. Cognizance of offences [S29-PWT]

Section 30. Protection of action taken in good faith [S29-PXR]

Section 31. Power to make rules [S29-PYY]

Section 32. Power to remove difficulties [S29-PZW]

Made under

No recital of a power is printed.

Acted on by (2)

Exempts: Notification S.O. 2234(E), dated 25th October, 2022, 25 October 2022. "section 4 of the said Act". Synthetic demonstration target.

Commences: Notification S.O. 3683(E), dated 20th September, 2020, 9 October 2020. "shall come into force". Synthetic demonstration target.

Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.