The Ministry of Finance issued an order to address issues under the Direct Tax Vivad Se Vishwas Scheme, 2024, for cases where appeals were filed after 22nd July 2024 but within the prescribed time limit. The order states that:
- The appeal will be considered pending as of 22nd July 2024.
- The person will be treated as an appellant.
- Disputed tax will be calculated based on the appeal.
- The Scheme’s provisions will apply accordingly.
[Notification No. 08/2025 dated 21.01.2025]