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Vi n s u og i
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Acknowledgement
v a c u e
Chapter-heads
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VT E O K O Sr M CS
Preface
1.1
1.2
1.3
1.4
1.5
1.6
1
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I-18
20
23
56
59
65
65
67
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EXCLUSIONS IN THE DIRECT TAX VIVAD SE
i ys i i
DIRECT TAX VIVAD SE VISHWAS ACT, 2020
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l
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a s
VISHWAS ACT, 2020 WITH PRACTICAL
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WITH PRACTICAL CASE STUDIES
CASE STUDIES
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2.1
3.1
4.1
4.2
2
4
E
109
111
155
157
161
161
162
167
167
170
G
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DEMONETISATION CASES & VIVAD SE VISHWAS TAX
n A i a
COMPUTATION OF TAX PAYABLE UNDER THE VIVAD
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SE VISHWAS SCHEME WITH PRACTICAL
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DISPUTE RESOLUTION SCHEME, 2020
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I-19
5.1
6.1
6.2
6.3
6.4
6.5
6.6
6.7
5
6
C
O
N
T
E
N
T
S
I-20
P
A
G
E
7
LTCG ON PENNY STOCKS & VIVAD SE VISHWAS TAX
DISPUTE RESOLUTION SCHEME, 2020
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172
8
ANALYSIS OF IDEAL CASES FOR OPTING UNDER
THE VIVAD SE VISHWAS TAX DISPUTE RESOLUTION
SCHEME, 2020
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176
9
FAQs ON DIRECT TAX VIVAD SE VISHWAS ACT, 2020
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181
APPENDICES
u Direct Tax Vivad se Vishwas Act, 2020 205
u Direct Tax Vivad se Vishwas Rules, 2020 216
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