Amendment of Act 3 of 2020

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 172 of the Finance Act, 2021 deals with amendment of Act 3 of 2020. PART XVI AMENDMENTS TO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 Amendment of Act 3 of 2020.

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.'.
Section 172, The Finance Act, 2021.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

s. 2 Income-tax

Referred to by 1

s. 2 Income-tax

Questions about Section 172

What does Section 172 of the Finance Act deal with?

Section 172 of the Finance Act is headed "Amendment of Act 3 of 2020". PART XVI AMENDMENTS TO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 Amendment of Act 3 of 2020.

How do I find court cases under Section 172 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2021 172, section 172 Finance Act 2021, section 172 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 172 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2021. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Fourth Schedule. Fourth Schedule26628 words
First Schedule. First Schedule9574 words
2. Income-tax5993 words
6. Amendment of section 103582 words
130. Substitution of new section for section 43513 words
131. Substitution of new section for section 52699 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.

(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.'.