The Central Board of Direct Taxes through Circular dated 23, March, 2021 has issued clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020. It is clarified that the classification of a case as a ‘search case’ for the purposes of Vivad se Vishwas means an assessment or reassessment made under sections 143(3)/ 144/ 147/ 153A/ 153C/ 158BC of the Income-tax Act in the case of a person referred to in section 153A or section 153C or section 158BC or section 158BD of the Income-tax Act on the basis of search initiated under section 132, or requisition made under section 132A of the Income-tax Act.
