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<h1>New Tax Dispute Resolution Scheme Offers Immunity, Non-Refundable Payments; Effective June 2016; Deadlines Pending Announcement</h1> The Direct Tax Dispute Resolution Scheme, 2016, introduced in the Finance Bill, 2016, establishes a framework for resolving tax disputes. It defines key terms such as 'declarant' and 'disputed tax' and outlines procedures for declaring tax liabilities, payment methods, and furnishing declarations. The scheme grants immunity from certain penalties and proceedings but explicitly states that any payments made under it are non-refundable. It excludes applicability in specific cases and allows the Central Government to issue directions and address implementation difficulties. The scheme is effective from June 1, 2016, with a declaration deadline to be announced.