1. Short title and commencement.
(1) These rules could also be called the tax Vivad se Vishwas Rules, 2020.
(2) They shall inherit force on the date of their notification within the Official Gazette.
2. Definitions.-In these rules, unless the context otherwise requires, -
(a) “Act” means the tax Vivad se Vishwas Act, 2020 (3 of 2020)
(b) “dispute” means appeal, writ or special leave petition filed or appeal or special leave petition to be filed by declarant or the income-tax authority before the Appellate Forum, or arbitration, conciliation or mediation initiated or given notice thereof, or objections filed or to be filed before the Dispute Resolution Panel under section 144C of the Income-tax Act, or application filed under section 264 of the Income-tax
(c) “eligible search cases” means cases during which an assessment has been made under sub-section (3) of
section 143 or section 144 or section 153A or section 153C of the Income-tax Act on the idea of search initiated under section 132 or section 132A of the Income-tax Act and therefore the amount of disputed tax doesn't exceeds five crore rupees;
(d) “Form” means the Forms appended to those rules;
(e) “issues covered in favour of the declarant” means issues in respect of which –
(i) an appeal or writ or special leave petition is filed or appeal or special leave petition is to be filed by the income-tax authority before the appellate forum or
(ii) an appeal is filed or to be filed before the Commissioner (Appeals) or objections is filed or to be filed before the Dispute Resolution Panel by the declarant, on which he has already got a choice in his favour from tax Appellate Tribunal (where the choice on such issue isn't reversed by the supreme court or the Supreme Court) or the supreme court (where the choice on such issue isn't reversed by the Supreme
(iii) an appeal is filed or to be filed by the declarant before tax Appellate Tribunal on which he has already got a choice in his favour from the supreme court (where the choice on such issue isn't reversed by the Supreme Court);
(f) “section” means section of the tax Vivad se Vishwas Act, 2020 (3 of 2020);
(g) the words and expressions utilized in these rules and not defined but defined within the Act or Income-tax
Act,1961 shall have an equivalent meanings respectively as assigned to them in those Acts.
3. sort of declaration and undertaking.-
(1) The declaration under sub-section (1) of section 4 shall be made in Form-1 to the designated authority.
(2) The undertaking mentioned in sub-section (5) of section 4 shall be furnished in Form-2 along side the declaration.
(3) The declaration under sub-rule (1) and therefore the undertaking under sub-rule (2), because the case could also be , shall be signed and verified by the declarant or a person competent to verify the return of income on his behalf in accordance with section 140 of the Income-tax Act, 1961.
(4) The designated authority on receipt of declaration shall issue a receipt electronically in acknowledgement
4. sort of certificate by designated authority.- The designated authority shall grant a certificate electronically referred to in sub-section (1) of section 5 in Form-3.
5. Intimation of payment.- The detail of payments made pursuant to the certificate issued by the designated
authority shall be furnished along side proof of withdrawal of appeal, objection, application, writ petition, special
leave petition, arbitration, conciliation, mediation or claim filed by the declarant to the designated authority in
6. Manner of furnishing.- The Form-1 and Form-2 mentioned in rule 3 and Form-4 mentioned in rule 5 shall be
furnished electronically under digital signature, if the return of income is required to be furnished under digital
signature or, in other cases through electronic verification code.
Explanation. – For the aim of this rule, “electronic verification code” shall have an equivalent meaning as referred to in rule 12 of the Income-tax Rules, 1962.
7. Order by designated authority.-The order by the designated authority under sub-section (2) of section 5, in
respect of payment of amount payable by the declarant as per certificate granted under sub-section (1) of section 5,
shall be in Form-5.
8. Laying down of procedure, formats and standards.-The Principal Director General of Income-tax (Systems) or
the Director General of Income-tax (Systems), because the case could also be , shall lay down procedures, formats and standards for furnishing and verifying the declaration in Form-1 under sub-rule (1) of rule 3, furnishing and verifying the undertaking in Form-2 under sub-rule (2) of rule 3, granting of certificate in Form-3 under rule 4, intimation of
payment and proof of withdrawal in Form-4 under rule 5 and issuance of order in Form-5under rule 7 and therefore the
Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall even be
responsible for evolving and implementing appropriate security, archival and retrieval policies in reference to the said declaration, undertaking, certificate, intimation and order.