The Direct Tax Vivad Se Vishwas Act, 2020 was promulgated and notified as Act No. 3 of 2020 dated 17th March 2020 pursuant to being accorded assent from the Hon'ble President of India.  

The said enactment also received various amendments due to the widespread pandemic which was properly notified from time to time.  

One question of substantial importance also arose in light with the prevailing practices dealing with the appeal pending consideration at various levels of the contesting hierarchy i.e. fate of appeal once application filed under the Vivad Se Vishwas Act, 2020 stands rejected by the department.