Circular No. 2/2022 — Vivad se Vishwas 2.0 guidelines
Date: 2022-01-01 Status: ACTIVE Category: Appeals & Dispute Resolution Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Guidelines for the Vivad se Vishwas dispute resolution scheme.
Key Directions
- Available for disputes pending in any appellate forum.
- Amount payable: disputed tax + reduced penalty/interest.
- Declaration in prescribed Form.
- Undertaking to withdraw pending appeals required.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| DTVSV | — | Needs Review |
Cross-References
Act Sections
- General application
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars