Direct Tax Vivad se Vishwas Act, 2020 .
S.4:Filing of declaration and particulars to be furnished Rectification of order — Allegation of false declaration- Determination of tax attained finality- Once certificate is issued by Designated Authority — Rectification notice is barred by limitation .[ S. 3, 4(6), 5 , ITAct , 154 , Art. 226, Form No 5 ]