MINISTRY OF FINANCE DEPARTMENT OF REVENUE New Delhi 18th March 2020 Notification No 182020 nbsp The Direct Tax Vivad Se Vishwas Rules 2020 nbsp SO 1129EIn exercise of the powers conferred bynbspsubsection 2 of section 12nbspread withnbspsubsections 1 and 5 of section 4nbspandnbspsubsections 1 and 2 of section 5nbspof thenbspDirect Tax Vivad se Vishwas Act 2020 3 of 2020nbspthe Central Government hereby makes the following rules namely8213 1 Short title and commencement 1 These rules may be called the Direct Tax Vivad se Vishwas Rules 2020 2 They shall come into force on the date of their notification in the Official Gazette nbsp