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of <h1>Delhi Tax Compliance Scheme 2013: Key Definitions for Declarant, Designated Authority, and Tax Dues Explained</h1> The Delhi Tax Compliance Achievement Scheme, 2013 defines key terms related to tax compliance under various Delhi tax laws. 'Act(s)' refers to several tax acts, including the Delhi Value Added Tax Act, Central Sales Tax Act, and others. A 'declarant' is someone who makes a declaration under the scheme, while the 'designated authority' is an officer of a certain rank. 'Tax dues' encompass unpaid taxes from specified periods under these acts, including assessed taxes pending in legal proceedings. The scheme excludes penalty assessments unrelated to tax deficiencies. Unspecified terms follow definitions in respective acts or rules.
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