Time and manner of payment under the tax dispute resolution scheme ensures conclusive certified amounts and bars reopening disputes.

The designated authority must determine, within sixty days of a declaration, the amount payable and issue a prescribed certificate; the declarant must pay the sum within thirty days, inform the authority and supply proof, after which the authority will pass an order stating the declarant has paid. Every such order is conclusive and bars reopening of the matters in any proceeding under income or wealth tax law, other laws, or international agreements.

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