India's Central Board of Direct Taxes (CBDT) has issued Circular No. 19 of 2024, which provides additional guidance the Direct Tax Vivad se Vishwas (DTVSV) Scheme 2024, which entered into force on 1 October 2024. As previously reported, the DTVSV Scheme 2024 was introduced as part of the Finance Act (No. 2) 2024 for the settlement of tax disputes. Guidance was previously provided through Circular No. 12 of 2024, which has been expanded through Circular No. 19 of 2024. This includes addition…