--- title: "Vivad se Vishwas Scheme: Tax Dispute Settlement" description: "The Vivad se Vishwas Scheme allows Indian taxpayers to resolve direct-tax disputes by paying the disputed amount, waiving interest and penalties." url: "https://modeldiplomat.com/learn/glossary/vivad-se-vishwas-scheme" --- [New](https://modeldiplomat.com/) # Model Diplomat Research Team · Last reviewed June 22, 2026 TL;DR - The Vivad se Vishwas Scheme is an Indian government direct-tax dispute-resolution programme that lets taxpayers settle pending appeals by paying the disputed tax with waiver of interest and penalty. - Does the Vivad se Vishwas Scheme waive the principal disputed tax? - How does the 2024 scheme differ from the original 2020 Act? - Which disputes are excluded from the scheme? - Is the settlement order final and binding? [Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026 The Vivad se Vishwas Scheme is an Indian government direct-tax dispute-resolution programme that lets taxpayers settle pending appeals by paying the disputed tax with waiver of interest and penalty. Go beyond the definition ## Research Vivad se Vishwas Scheme like a delegate Model Diplomat's AI drafts position papers, speeches, and country research with real sources — built for MUN and politics students. ## Timeline 1. 17 March 2020 3 of 2020), which received presidential assent on after being announced by Finance Minister Nirmala Sitharaman in the Union Budget speech of 1 February 2020. 2. 1 February 2020 3 of 2020), which received presidential assent on 17 March 2020 after being announced by Finance Minister Nirmala Sitharaman in the Union Budget speech of . 3. 23 July 2024 The scheme was revived as Vivad se Vishwas 2.0, formally the Direct Tax Vivad se Vishwas Scheme, 2024, announced in the Union Budget of and operationalised… 4. 1 October 2024 The scheme was revived as Vivad se Vishwas 2.0, formally the Direct Tax Vivad se Vishwas Scheme, 2024, announced in the Union Budget of 23 July 2024 and oper… 5. 22 July 2024 The 2024 version covers appeals, writ petitions and special leave petitions pending as of , and distinguishes between "new appellants" and "old appellants"—t… 6. 31 December 2024 The Ministry of Finance, through CBDT, prescribed Forms 1 through 4 mirroring the earlier cycle, with a lower-rate window expiring and increased rates apply… 7. 1 January 2025 The Ministry of Finance, through CBDT, prescribed Forms 1 through 4 mirroring the earlier cycle, with a lower-rate window expiring 31 December 2024 and incre… ## Research it like a delegate Research on modeldiplomat.com ## Ask a follow-up about Vivad se Vishwas Scheme Open a cited briefing in Model Diplomat search — timelines, positions, and sources you can use in committee or exam answers. [Start research on Vivad se Vishwas Scheme](https://modeldiplomat.com/search?q=Explain%20Vivad%20se%20Vishwas%20Scheme%20%E2%80%94%20key%20dates%2C%20actors%2C%20positions%2C%20and%20sources) Example Finance Minister Nirmala Sitharaman revived the programme as the Direct Tax Vivad se Vishwas Scheme, 2024, which the CBDT operationalised from 1 October 2024 to settle appeals pending as of 22 July 2024. Keep learning ## Go deeper than the definition [Explore all Civil Service & Diplomatic Exams lessons](https://modeldiplomat.com/learn/civil-services)[Test yourself with a quiz](https://modeldiplomat.com/learn/glossary/quiz/civil-services) ## Take Vivad se Vishwas Scheme beyond the glossary Ask the AI research engine built for diplomacy — get briefings, position papers, and speeches with sources you can cite in committee.