The Ministry of Finance (“MOF”) vide Notification No. CG-DL-E-18032020-218778 dated March 18, 2020 has notified The Direct Tax Vivad se Vishwas Scheme Rules, 2020 which shall allow the taxpayers to settle their pending Income Tax Disputes.
The Complete Rules can be read as: http://egazette.nic.in/WriteReadData/2020/218778.pdf