If you still have unresolved income tax cases, today, April 30, 2025, is your final chance to resolve them under Vivad Se Vishwas 2.0.
The Central Board of Direct Taxes (CBDT) had already set this as the last date to submit declarations under the scheme.
This scheme gives taxpayers a chance to settle pending income tax disputes easily.
What Is the Vivad Se Vishwas 2.0 Scheme?
The scheme is for taxpayers whose direct tax disputes are still pending in courts or tribunals.
If a taxpayer pays the disputed tax amount within the given timeline, the Income Tax Department will waive off all interest, penalties, and other actions linked to the case.
Once the payment is made, the dispute is treated as fully settled.
When Was the Scheme Started?
Vivad Se Vishwas 2.0 started on October 1, 2024. It covers all cases that were pending as of July 22, 2024 in forums like the Income Tax Appellate Tribunal (ITAT), High Courts, Supreme Court, or Commissioner (Appeals).
Who Can Apply for This Scheme?
The scheme is open to taxpayers:
Whose appeal, writ petition, or Special Leave Petition (SLP) was pending as of July 22, 2024.
Who had filed an objection with the Dispute Resolution Panel (DRP) under Section 144C.
Whose cases fall under Section 90 of the Finance Act (No. 2), 2024.
Finance Ministry’s Announcement
On April 8, 2025, the Finance Ministry confirmed through an official notification that April 30, 2025, would be the final day to apply.
The deadline was declared under Section 89(1)(l) of the Finance (No. 2) Act, 2024.
Why Was This Scheme Introduced?
The main goal is to reduce the number of pending tax cases in courts and tribunals, ease the burden on taxpayers, and boost tax collection.
After the success of the first Vivad Se Vishwas scheme in 2020, the government launched this second version to resolve thousands more pending disputes.
