To address stakeholder queries and ensure clarity on the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, CBDT has issued Guidance Note 2/2024 in the form of Frequently Asked Questions (FAQs) through Circular No. 19/2024, dated 16.12.2024.
This Guidance Note follows the Guidance Note 1/2024 (issued on 15.10.2024 vide Circular No. 12/2024) and includes additional clarifications based on feedback and queries received.
The Circular provides further guidance on the provisions of the Scheme, addressing practical issues to facilitate seamless implementation.
https://incometaxindia.gov.in/communications/circular/circular-19-2024.pdf
