What is the Vivaad se Vishwas Scheme 2024?

The Vivaad se Vishwas Scheme 2024 is a government initiative aimed at resolving disputed direct tax issues through a low-cost resolution mechanism, reducing litigation and clearing the backlog of pending tax appeals.

Why is the Vivaad se Vishwas Scheme being reintroduced in 2024?

The scheme is being reintroduced to address the growing backlog of tax disputes at various appellate levels and to simplify the resolution process, following the success of its 2020 implementation.

What are the key features of the Vivaad se Vishwas Scheme 2024?

Key features include resolving pending tax disputes at lower costs, generating revenue by encouraging settlement, and reducing litigation by clearing cases from appellate forums.

What changes have been proposed in the Budget 2024 related to the Income Tax Act, 1961?

One major change is the replacement of indexation benefits with a Long-Term Capital Gains (LTCG) rate of 12.5% on property sale proceeds, simplifying tax computation.

What is the Vivaad se Vishwas Scheme 2024?

The Vivaad se Vishwas Scheme 2024 is a government initiative aimed at resolving disputed direct tax issues through a low-cost resolution mechanism, reducing litigation and clearing the backlog of pending tax appeals.

Why is the Vivaad se Vishwas Scheme being reintroduced in 2024?

The scheme is being reintroduced to address the growing backlog of tax disputes at various appellate levels and to simplify the resolution process, following the success of its 2020 implementation.

What are the key features of the Vivaad se Vishwas Scheme 2024?

Key features include resolving pending tax disputes at lower costs, generating revenue by encouraging settlement, and reducing litigation by clearing cases from appellate forums.

Which investment is 100% tax-free?

The revised scheme reopens dispute settlement with lower payable amounts, faster resolution, and continued immunity from interest, penalty, and prosecution.

What is the Vivaad se Vishwas Scheme 2024?

The Vivaad se Vishwas Scheme 2024 is a government initiative aimed at resolving disputed direct tax issues through a low-cost resolution mechanism, reducing litigation and clearing the backlog of pending tax appeals.

Why is the Vivaad se Vishwas Scheme being reintroduced in 2024?

The scheme is being reintroduced to address the growing backlog of tax disputes at various appellate levels and to simplify the resolution process, following the success of its 2020 implementation.

2024-08-27T20:05:03.187612782+05:30[Asia/Kolkata]

Key features include resolving pending tax disputes at lower costs, generating revenue by encouraging settlement, and reducing litigation by clearing cases from appellate forums.

What is the Vivaad se Vishwas Scheme 2024?

The Vivaad se Vishwas Scheme 2024 is a government initiative aimed at resolving disputed direct tax issues through a low-cost resolution mechanism, reducing litigation and clearing the backlog of pending tax appeals.

Why is the Vivaad se Vishwas Scheme being reintroduced in 2024?

The scheme is being reintroduced to address the growing backlog of tax disputes at various appellate levels and to simplify the resolution process, following the success of its 2020 implementation.

2024-08-27T20:05:03.187612782+05:30[Asia/Kolkata]

Key features include resolving pending tax disputes at lower costs, generating revenue by encouraging settlement, and reducing litigation by clearing cases from appellate forums.

What are the benefits of VsV scheme?

The scheme reduces prolonged tax litigation by allowing taxpayers to settle disputes by paying only the disputed tax amount. Interest, penalty, and prosecution are fully waived.

Which ministry launched the Vivad se Vishwas scheme in English?

The scheme was launched by the Ministry of Finance, Government of India.

How much to pay in Vivad Se Vishwas Scheme?

Taxpayers pay 100% of the disputed tax (or 110% in some delayed cases), with complete waiver of interest and penalties.

What are the benefits of Dtvsv revised scheme 24?

The revised scheme reopens dispute settlement with lower payable amounts, faster resolution, and continued immunity from interest, penalty, and prosecution.

What is Vivad se Vishwas scheme under Income Tax Act?

Public Provident Fund (PPF) is 100% tax-free under the EEE (Exempt-Exempt-Exempt) regime—investment, interest, and maturity are all tax-exempt.

Which sector is Vivad SE Vishwas scheme associated with?

The scheme is associated with the direct taxation / income-tax administration sector.

What are the 7 types of taxes?

7 types of taxes are Income Tax, Corporate Tax, Capital Gains Tax, Goods and Services Tax (GST), Customs Duty, Excise Duty, and Property/Wealth Tax.

What are the three types of VAT?

Three types of VAT are Input VAT (paid on purchases), Output VAT (charged on sales), and Net VAT (Output VAT minus Input VAT).

Which tax saving scheme is best?

There is no single “best” scheme—ELSS offers highest returns, PPF offers safety and tax-free maturity, and NPS provides extra deduction under Section 80CCD(1B).

What is Vivad se Vishwas scheme under Income Tax Act?

Public Provident Fund (PPF) is 100% tax-free under the EEE (Exempt-Exempt-Exempt) regime—investment, interest, and maturity are all tax-exempt.

Which sector is Vivad SE Vishwas scheme associated with?

The scheme is associated with the direct taxation / income-tax administration sector.

What are the 7 types of taxes?

7 types of taxes are Income Tax, Corporate Tax, Capital Gains Tax, Goods and Services Tax (GST), Customs Duty, Excise Duty, and Property/Wealth Tax.

What are the three types of VAT?

Three types of VAT are Input VAT (paid on purchases), Output VAT (charged on sales), and Net VAT (Output VAT minus Input VAT).

Which tax saving scheme is best?

There is no single “best” scheme—ELSS offers highest returns, PPF offers safety and tax-free maturity, and NPS provides extra deduction under Section 80CCD(1B).

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Budget 2024: Reintroduction Of Vivaad Se Vishwas Scheme For Dispute Resolution

Q: Which appellate forums are covered under the Vivaad se Vishwas Scheme 2024?

The scheme covers disputed tax issues pending at the Joint Commissioner of Income-tax (Appeals), Commissioner of Income-tax (Appeals), Income-Tax Appellate Tribunal, High Courts, and the Supreme Court.

Pragya Pathak

Author

Updated: 24-12-2025 at 3:30 PM

Serving Over

500K+ Users

The Budget 2024 proposes to bring back the Vivaad se Vishwas Scheme, a direct tax dispute-resolving government scheme. At first, it was launched in 2020 and received an impressive response from taxpayers, which led to the Government earning substantial revenue.

This reintroduction of the Vivad Se Vishwas Scheme 2025 seeks to clear the growing appeals backlog and simplify the resolution of disputed direct tax issues. This government scheme has been relaunched to effectively settle disputes and make India’s direct tax system much more efficient than before.

Read the article to learn more about the newly launched scheme through the Budget 2024, ranging from its meaning and features to benefits and other important details as laid out in the Vivad se Vishwas scheme notification.

Overview

The table below summarises some key details about the Vivad se Vishwas scheme notification that one should know.

Name of the scheme	Vivad Se Vishwas Scheme 2025
Vivad se Vishwas Scheme started in which year?	2020
Objective	To clear the growing appeals backlog and simplify the resolution of disputed direct tax issues
Is there any Vivad se vishwas scheme penalty?	No

Why Is The Vivaad Se Vishwas Scheme 2025 Needed?

There has been an immense escalation of litigation in direct tax matters, resulting in a backlog at various appellate levels. The Vivaad se Vishwas Act, 2020, has managed to reduce pending tax appeals and also generate timely revenue. Given this success, the Budget 2024 aims to reintroduce the government scheme as a low-cost resolution mechanism and also reduce litigation.

Key Features Of The Vivaad Se Vishwas Scheme 2025

The Direct Tax Vivaad se Vishwas Scheme 2024 will target disputed tax issues that are currently pending at various appellate forums, including Joint Commissioner of Income-tax (Appeals), Commissioner of Income-tax (Appeals), Income-Tax Appellate Tribunal, High Courts, and Supreme Court. There are objectives behind this government scheme, as laid out in the Vivad Se Vishwas Scheme 2025 PDF. Some of its key objectives are as follows:

Resolve Pending Disputes: One of the primary objectives of the government scheme is to provide a platform for settlement of disputes at less than normal costs. At present, many appeals and disputes are still pending at various appellate forums, but this scheme is a solution to all those existing pending disputes.
Generate Revenue: The Vivaad se Vishwas Scheme also encourages taxpayers to end disputes through various offers, like relief from penalties and interest, without long-drawn-out litigation, as pending or long ongoing cases affect the government’s cash flow.
Reduce Litigation: Another objective of the relaunched govt scheme is to streamline the system to wipe out the backlog of cases in various appellate forums. Ongoing long litigations not only strain the tax system but also use the people’s and the government’s precious time and resources.

Changes In Tax Regulations

Apart from that, there are also some amendments proposed by the Budget 2024 to the Income Tax Act,1961. One major change is the replacement of indexation benefits with Long-Term Capital Gains(LTCG) rate at 12.5% on property sale proceeds. This move is aimed at simplifying taxation computation while promoting compliance.

Implementation And Benefits

These dates will be notified by CG about the effective date and the end of the Vivad se Vishwas scheme 2026. Implementation of the government scheme is expected to result in numerous benefits, such as:

Efficient Dispute Resolution: The Vivad se Vishwas scheme 2026 comprises an organised and structured framework for resolving long-standing and pending direct tax disputes, which will relieve the burden on appellate authorities and hasten the resolution process. The scheme also proposes other unconventional ways to resolve disputes and close dispute cases as soon as possible, which otherwise take several years.
Cost-Effective: Tax litigation often costs a lot to both the citizens of India and the government as the whole process requires hefty expenses from legal fees, several dates of court cases, and other such costs. The relaunched govt scheme aims to resolve disputes without extensive legal proceedings to lower the litigation costs for both the government and the people of India.
Relief: Another benefit of the government scheme is the reduced interest and penalties that are associated with disputed tax cases. In several cases, to resolve the issues sooner, immunity from prosecution is also provided upon earlier settlement.
Increased Compliance: Tax regulations should be simplified to encourage more and more taxpayers to settle disputes via the scheme.

Other Budget Announcements

Some other significant proposals are covered by Budget 2024. Those proposals are laid down below in detail for one’s reference:

Taxation Adjustments: New LTCG rate of 12.5% on property sales.
Support for Key Sectors: Targeted measures for pharmaceuticals, electronics, and renewable energy.
Compliance Relief: Decriminalising late payment of TDS if paid before the filing deadline.

Conclusion

In an attempt to offer a cost-effective and efficient resolution mechanism to direct tax disputes, the Union Budget 2024 reintroduced the Vivaad se Vishwas Scheme. In that respect, this program promises to be a boon for both citizens and the government by reducing litigation and promoting compliance. The gesture of the above-mentioned as well as other proposed measures in taxation, underlines the commitment of the authorities to making taxes more efficient and responsive to taxpayers’ requirements.

Overall, the Vivad se Vishwas scheme 2026 aligns well with the government’s objective of simplifying the existing tax system. Along with other changes introduced through the Budget 2024, the govt scheme aims to make a taxpayer-friendly system for the people of India.

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