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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 7 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.

Acts on (0)

none

Acted on by (2)

Exempts: Notification S.O. 2234(E), dated 25th October, 2022 [N12-MS6], 25 October 2022. "section 4 of the said Act".

Commences: Notification S.O. 3683(E), dated 20th September, 2020 [N12-KQ6], 9 October 2020. "shall come into force".

Not held (0)

none

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