CBDT Sets April 30 Deadline for Vivad Se Vishwas Tax Arrears Declarations

The Central Board of Direct Taxes (CBDT) has announced April 30, 2025, as the final date for taxpayers to file declarations under the Direct Tax Vivad se Vishwas Scheme, 2024.

About the Scheme

The Vivad se Vishwas (VSV) Scheme 2024 was introduced as part of Budget 2024 and became operational on October 1, 2024. It is meant to resolve direct tax disputes by allowing taxpayers to settle outstanding cases with the Income Tax Department. This is the second version of the scheme, following the first edition in 2020.

Who Is Eligible?

Only disputes that were pending as on July 22, 2024, are covered under the scheme. Taxpayers can apply even if their appeal has since been disposed of, as long as it was pending on the specified date.

Appeals before the following authorities are eligible:

• Commissioner of Income Tax (Appeals)1
• Income Tax Appellate Tribunal (ITAT)
• High Courts
• Supreme Court

However, the scheme cannot be used if:

• The matter is pending before the Income Tax Settlement Commission
• A review petition is pending before a High Court or the Supreme Court

Filing Process and Form

Taxpayers must file a declaration in Form 1 and submit it to the designated authority by April 30, 2025. The declaration must be made under Section 90 of the Finance (No. 2) Act, 2024.

As per the news reports, the Income Tax Department shared the update on its official X (formerly Twitter) handle. A set of FAQs explaining the scheme has also been uploaded to the department’s portal.

The CBDT has confirmed that this is the first time a deadline has been formally notified for filing declarations under the 2024 scheme.

Conclusion

The window to file under the Vivad se Vishwas Scheme 2024 will close on April 30, 2025. Taxpayers with eligible disputes are required to complete and submit the necessary documentation within this timeframe.

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