Case Studies & Procedures Under Direct Tax Vivad Se Vishwas Act 2020

The Present Publication is the 3rd Edition, as amended by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 & updated till 5th October, 2020. This book incorporates the following:

• All the legislative provisions of the scheme explained with the help of illustrative case studies
• Covering case-studies on the following issues:
• Scope, Coverage and Eligibility
• Exclusions
• Computation of Tax Arrears
• Computation of Disputed Tax
• Computation of Disputed Interest and Penalty
• Computation of Tax Payable under the Scheme
• Detailed analysis of Operation Clean Money and Demonetisation Cases
• Case studies on long-term capital gain arising from the sale of penny stocks