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.
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.
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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