The Ministry of Finance (MoF) on September 20, 2024, issued the Direct Tax Vivad se Vishwas Rules, 2024.
The following has been stated:
• Form of certificate by Designated Authority:
The Designated Authority shall issue a certificate referred to in sub-section (1) of section 92 electronically in Form-2.
• Intimation of payment:
The intimation of payment as referred to in sub-section (2) of section 92, made pursuant to the certificate issued by the designated authority shall be furnished along with proof of withdrawal of appeal, objection, application, writ petition, special leave petition, or claim filed by the declarant to the designated authority in Form-3.
This notification will come into force from September 20, 2024.
[Notification No G.S.R. 584(E)]
