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The Direct Tax Vivad Se Vishwas Act, 2020

Direct Tax Vivad se Vishwas Act, 2020 - An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto.. Provided that in a case where Commissioner (Appeals) has issued notice of enhancement under section 251 of the Income-tax Act on or before the specified date, the disputed tax shall be increased by the amount of tax pertaining to issues for which notice of enhancement has been issued