Proposal for Introduction of a Scheme to Address Pending Tax Demands of Earlier Years The Vivad Se Vishwas Scheme 2024, introduced by Hon'ble Finance Minister Nirmala Sitharaman in the Annual Budget 2024-25, is a commendable initiative aimed at streamlining the resolution of pending income tax disputes. The scheme is designed to reduce litigation burdens on taxpayers and tax authorities, ensuring a more efficient and timely revenue generation process for the Government. Objective and Eligibility of Vivad Se Vishwas Scheme The Vivad Se Vishwas Scheme has simplified the framework for resolving disputes concerning pending appeals. The eligibility criteria focus on taxpayers involved in disputes before: From the above, it is evident that Vivad Se Vishwas Scheme 2024 is limited to taxpayers with pending appeals or cases in dispute.