The Direct Tax Vivad Se Vishwas Act, 2020
Direct Tax Vivad se Vishwas Act, 2020 - An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto.. Provided that in a case where Commissioner (Appeals) has issued notice of enhancement under section 251 of the Income-tax Act on or before the specified date, the disputed tax shall be increased by the amount of tax pertaining to issues for which notice of enhancement has been issued
