Judgement

The High Court quashed the rectification order dated 05.01.2026 against GAIL (India) Limited, holding that Section 154 of the Income Tax Act, 1961 cannot be invoked to alter orders passed under the Direct Tax Vivad se Vishwas Act, 2020, since such orders are final and conclusive.

Income Tax: PCIT cannot rectify order passed under Vivad se Vishwas Scheme u/s 154

Circulars

CBDT Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020

CBDT circular on section 10 of the Direct Tax Vivad se Vishwas Act, 2020

Direct Tax Vivad se Vishwas Act 2020 Clarifications Circular No. 18/2020 F.No. IT(A)/1/2020-TPL Government of India Ministry of Finance Depa

Direct Tax Vivad se Vishwas Act 2020 Clarifications

24 FAQ’S ON SCOPE / ELIGIBILITY OF DIRECT TAX VIVAD SE VISHWAS ACT 2020 Government of India, Ministry of Finance, Department of Revenue, Cen

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

Income Tax: PCIT cannot rectify order passed under Vivad se Vishwas Scheme u/s 154

CBDT Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020

CBDT circular on section 10 of the Direct Tax Vivad se Vishwas Act, 2020

Direct Tax Vivad se Vishwas Act 2020 Clarifications

24 FAQ’S ON SCOPE / ELIGIBILITY OF DIRECT TAX VIVAD SE VISHWAS ACT 2020