Question
Wh en did the ' Vivad Se Vishwas 2.0' scheme for MSMEs
become effective as announced by the Finance Minister Smt. Nirmala Sitaraman in the Union Budget 2024-25 ?Solution
In pursuance of the announcement in Union Budget 2024-25 by Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman, the Central Board of Direct Taxes (CBDT) has notified the Direct Tax Vivad Se Vishwas Scheme, 2024 (referred as DTVSV, 2024) to resolve pending appeals in the case of income tax disputes. The said Scheme shall come into force with effect from 1st Oct. 2024.
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