Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020- (Ministry of Finance ) (14 May 2020)

MANU/EXNT/0001/2020

Direct Taxation

In exercise of the powers conferred by sub-section (1) and (2) of section 132 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby makes the following rules to amend the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, namely:-

1. (i) These rules may be called the Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020.

(ii) They shall come into force from the date of their publication in the official gazette.

2. In the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 (hereinafter referred to as the said rules), in rule 6,-

(i) In sub-rule (2) for the words "within a period of sixty days from the date of receipt of the declaration", the words, figures and letters "on or before the 31st day of May, 2020" shall be substituted;

(ii) In sub-rule (3), for the words "within thirty days of the date of receipt of the declaration under sub-rule (1) of rule 3", the words, figures and letters "on or before the 1st day of May, 2020" shall be substituted;

3. In the said rules, in rule 7, for the words "within a period of thirty days from the date of its issue", the words, figures and letters "on or before the 30th day of June, 2020" shall be substituted.

Tags : SCHEME AMENDMENT RULES