Direct Tax Dispute Resolution Scheme clarifies declarant filings, payment timing, and immunity from prosecution for specified disputes. The Direct Tax Dispute Resolution Scheme, 2016 creates a declaratory route allowing taxpayers to declare specified disputed tax, income and wealth, define terms such as declarant and designated authority, prescribe particulars for a declaration form, and set time and manner of payment. It conditions conditional immunity from prosecution and penalties on compliance, provides that amounts paid are non refundable, limits application in certain cases, and empowers the Government to issue directions and remove difficulties in implementation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Direct Tax Dispute Resolution Scheme clarifies declarant filings, payment timing, and immunity from prosecution for specified disputes.
The Direct Tax Dispute Resolution Scheme, 2016 creates a declaratory route allowing taxpayers to declare specified disputed tax, income and wealth, define terms such as declarant and designated authority, prescribe particulars for a declaration form, and set time and manner of payment. It conditions conditional immunity from prosecution and penalties on compliance, provides that amounts paid are non refundable, limits application in certain cases, and empowers the Government to issue directions and remove difficulties in implementation.
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