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Vivad se Vishwas Scheme Checker

See whether your income tax appeal qualifies for the Direct Tax Vivad se Vishwas Scheme, 2024 and what you would pay to settle it, using the rate table in section 90 of the scheme.

In short: What is the Vivad se Vishwas Scheme, 2024?

A scheme in the Finance (No. 2) Act, 2024 (sections 88 to 99) that lets taxpayers settle pending income tax disputes by paying the disputed tax, or a percentage of a disputed interest, penalty or fee, and withdrawing the appeal. Interest and penalty linked to the disputed tax are not payable.

Last reviewed against 5 official sources.

Check the deadline first. The scheme only covers disputes pending on 22 July 2024, and declarations had to be filed by the “last date” notified by the Central Government. We could not confirm that the window is still open. Check the e-filing portal or with your tax adviser before relying on it.
Try an example:

Your dispute

Exclusions

Tick any that apply. They rule the scheme out

Amount to settle

₹5,50,000

110% of the disputed amount (declarations from 1 Jan 2025) · new appellant case

If declared by 31 Dec 2024
₹5,00,000 (100%)
At stake if you lose
₹9,30,000
Waived under the scheme
₹3,80,000

Settling means withdrawing the appeal and giving up further remedies on this arrear. Interest and penalty on the disputed tax are waived.

Settle or keep fighting

Settling costs ₹5,50,000 against ₹9,30,000 if you lost the dispute.

The link holds your numbers in the address. Nothing is sent to us.

How the settlement amount is worked out

What is disputedAppeal filedBy 31 Dec 20241 Jan 2025 to last date
TaxAfter 31 Jan 2020100%110%
TaxOn or before 31 Jan 2020110%120%
Interest, penalty or fee onlyAfter 31 Jan 202025%30%
Interest, penalty or fee onlyOn or before 31 Jan 202030%35%

Half rates apply on issues where the department is the appellant, or where you already won at the ITAT or High Court and the decision hasn't been reversed.

Worked example

Priya's appeal before the Commissioner (Appeals), filed in September 2022, disputes ₹5,00,000 of tax, with ₹1,80,000 of interest and a ₹2,50,000 penalty. If she lost she would owe ₹9,30,000. As a new appellant declaring after 1 January 2025 she pays 110% of the disputed tax, ₹5,50,000: and the interest and penalty fall away, saving ₹3,80,000.

Limits

  • Where several issues are in dispute, each is calculated separately; this tool treats the dispute as one issue.
  • Tax-credit and loss-only disputes have special options not modelled here.
  • Whether the declaration window is still open depends on the government's notification.

Reading the charts

Each chart redraws as you change the inputs and uses the same calculation as the result above. Choose "Show data" for the exact figures as a table, or download them as a CSV. "Copy link" saves your numbers in the page address so you can come back to the result or share it; nothing is sent to us.

Official sources

Figures last reviewed .

Frequently asked questions

What is the Vivad se Vishwas Scheme, 2024?

A scheme in the Finance (No. 2) Act, 2024 (sections 88 to 99) that lets taxpayers settle pending income tax disputes by paying the disputed tax, or a percentage of a disputed interest, penalty or fee, and withdrawing the appeal. Interest and penalty linked to the disputed tax are not payable.

Which disputes are covered?

Appeals, writ petitions or special leave petitions pending before the Commissioner (Appeals), ITAT, High Court or Supreme Court on 22 July 2024; objections pending before the Dispute Resolution Panel; cases where the DRP has given directions but the final assessment wasn't completed; and pending revision applications under section 264.

How much do I pay?

For disputed tax: 100% of it if you were a new appellant (appeal filed after 31 January 2020) and declared by 31 December 2024, or 110% from 1 January 2025. Old appellants pay 110% and 120%. If only interest, a penalty or a fee is disputed, you pay 25% or 30% (new) and 30% or 35% (old). Where the department filed the appeal, or you already won the issue at the ITAT or High Court, you pay half.

Who is excluded?

Cases based on a search, years where prosecution has started, undisclosed foreign income or assets, assessments based on treaty information, and people prosecuted or convicted under laws such as UAPA, NDPS, PMLA, Benami or Prevention of Corruption, or detained under COFEPOSA.

Is the scheme still open?

Declarations had to be filed by the 'last date' notified by the Central Government. We couldn't confirm a current deadline on the official website, so check the e-filing portal or with your adviser before relying on the scheme.

What do I give up by settling?

You withdraw the appeal and give an undertaking waiving any other remedy or claim on that tax arrear. If the declaration is found to be false or you breach the conditions, the settlement is treated as never made and the original proceedings revive.

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Disclaimer: This tool gives a general estimate based on what you enter and the published rules. It is not tax, legal or financial advice, and the tax authority makes the final decision. Speak to a qualified professional before acting. See our disclaimer.