Applicability: The scheme shall come into force from 01.10.2024. Definitions: Appellant: means (i) a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on… Continue reading Settle Tax Disputes Efficiently with Direct Tax Vivaad se Vishwas Scheme, 2024