Vivad se Vishwas Scheme, 2020. F. No. JT(A)/1/2020-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes **** Circular /2 020 Dated: pril, 2020 Sub.: Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - reg. During the Union Budget, 2020 presentation, the 'Vivad se Vishwas' Scheme was announced to provide for dispute resolution in respect of pending income tax litigation. Pursuant to Budget announcement, the Direct Tax Vivad se Vishwas Bill, 2020 (the Bill) was introduced in the Lok Sabha on 5th Feb, 2020. Subsequently, based on the representations received from the stakeholders regarding its various provisions, official amendments to the Bill were proposed. These amendments sought to widen the scope of the bill and reduce the compliance burden on taxpayers. 2. After introduction of the bill in Lok Sabha, several queries were received from the stakeholders seeking clarifications in respect of various provisions ...