THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020

MINISTRY OF LAW AND JUSTICE (Legislative Department)
New Delhi, the 17th March, 2020/Phalguna 27, 1941 (Saka)
The following Act of Parliament received the assent of the President on the 17th March, 2020, and is hereby published for general information:—
THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
NO. 3 OF 2020
[17th March, 2020.]
An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:—
1. This Act may be called the Direct Tax Vivad se Vishwas Act, 2020.
2. (1) In this Act, unless the context otherwise requires,—
‘(a) “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 the specified date;
(ii) a person in whose case an order has been passed by the Assessing Officer, or an order has been passed by the Commissioner (Appeals) or the Income Tax Appellate Tribunal in an appeal, or by the High Court in a writ petition, on or before the specified date, and the time for filing any appeal or special leave petition against such order by that person has not expired as on that date;
(iii) a person who has filed his objections before the Dispute Resolution Panel under section 144C of the Income-tax Act, 1961 and the Dispute Resolution Panel has not issued any direction on or before the specified date;
(iv) a person in whose case the Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the Income-tax Act and the Assessing Officer has not passed any order under sub-section (13) of that section on or before the specified date;
(v) a person who has filed an application for revision under section 264 of the Income-tax Act and such application is pending as on the specified date;”;
click here for complete Act : https://www.incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF_News/DTVSV_Act_2020.pdf