# The Finance Act, 2021, Section 172: Amendment of Act 3 of 2020

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/172/

## Text

PART XVI AMENDMENTS TO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 Amendment of Act 3 of 2020. 172. In the Direct Tax Vivad se Vishwas Act, 2020, the following amendments shall be made and shall be deemed to have been made with effect from the 17th day of March, 2020, namely:— (a) | in section 2, in sub-section (1),— (i) | in clause (a), the following Explanation shall be inserted, namely:— 'Explanation.—For the removal of doubts, it is hereby clarified that the expression "appellant" shall not include and shall be deemed never to have been included a person in whose case a writ petition or special leave petition or any other proceeding has been filed either by him or by the income-tax authority or by both before an appellate forum, arising out of an order of the Settlement Commission under Chapter XIX-A of the Income-tax Act, and such petition or appeal is either pending or is disposed of.'; (ii) | in clause (j), after the second proviso, the following Explanation shall be inserted, namely:— 'Explanation.—For the removal of doubts, it is hereby clarified that the expression "disputed tax", in relation to an assessment year or financial year, as the case may be, shall not include and shall be deemed never to have been included any sum payable either by way of tax, penalty or interest pursuant to an order passed by the Settlement Commission under Chapter XIX-A of the Income-tax Act.'; (iii) | in clause (o), the following Explanation shall be inserted, namely:— 'Explanation.—For the removal of doubts, it is hereby clarified that the expression "tax arrear" shall not include and shall be deemed never to have been included any sum payable either by way of tax, penalty or interest pursuant to an order passed by the Settlement Commission under Chapter XIX-A of the Income-tax Act.'.

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