Vivad se Vishwas: Appeals pending as on July 22, 2024 will be eligible

New Delhi: The Central Board of Direct Taxes on Tuesday said all appeals pending as on July 22, irrespective of whether they have been subsequently disposed of or withdrawn, will be eligible under the Vivad Se Vishwas Scheme, 2024, announced in the budget.

In a fresh set of clarifications in the form of frequently asked questions, the board asked taxpayers to file a declaration by December 31 for availing the dispute settlement scheme.

The board clarified that to be eligible for payment of a lower rate of the disputed amount, what is important is the filing of the declaration by December 31, and not the payment before that date.


The payment of the disputed amount is required to be made within 15 days of the date of receipt of certificate issued in Form No. 2 by the tax officer. The scheme was announced in the Union budget for 2024-25 on July 23 and notified on October 1. If taxpayers file a declaration before December 31, then they will have to pay 100% of the disputed tax demand. Interest and penalty will be waived in such cases.

In cases where the declaration is made after December 31, 110% of the disputed tax demand will have to be paid by the taxpayers.