Direct Tax Vivad Se Vishwas Act, 2020
S. 2(1) : Disputed tax-Rectification-As per clarification issued by CBDT if there was a reduction or increase in income and tax liability of assessee as a result of rectification, disputed tax would be calculated after giving effect to rectification order passed-Revised form 3 is held to be not justified. [S. 2(1)(j), ITAct, 154, Art. 226]