Income Tax Update – Highlights on Recent Amendments
Sonakshi Jhunjhunwala & Sunil Jhunjhunwala
Removal of difficulties in Vivad Se Vishwas Scheme 2024: Notification No. 8 of 2025 F. No. 370153/01/2025-TPL dated 20th January, 2025
The Central Board of Direct Taxes (“CBDT”) has issued a Notification for removal of difficulties in implementation of the Scheme.
While implementing the said Scheme difficulties were said to have arisen in situations where-
an order in case of a person had been passed on or before the specified date i.e. the 22nd day of July, 2024;
the time for filing an appeal in respect of such order was available as on the said date;
appeal in respect of such order was filed after the said date but within the stipulated time as applicable for filing of such appeal; and
aforesaid appeal is filed without any application for condonation of .......