Non refund of scheme payments: amounts paid under the Direct Tax Dispute Resolution Scheme are final and non returnable. Clause 203 provides that amounts paid in pursuance of a declaration under section 199 of the Direct Tax Dispute Resolution Scheme, 2016 are not refundable under any circumstances, establishing payment finality. The Chapter introduces definitions for key terms, prescribes declaration particulars and payment mechanisms, and includes provisions on limited immunities, exclusions from other proceedings, non applicability in specified cases, and powers for the Central Government to issue directions and remove implementation difficulties.
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Provisions expressly mentioned in the judgment/order text.
Non refund of scheme payments: amounts paid under the Direct Tax Dispute Resolution Scheme are final and non returnable.
Clause 203 provides that amounts paid in pursuance of a declaration under section 199 of the Direct Tax Dispute Resolution Scheme, 2016 are not refundable under any circumstances, establishing payment finality. The Chapter introduces definitions for key terms, prescribes declaration particulars and payment mechanisms, and includes provisions on limited immunities, exclusions from other proceedings, non applicability in specified cases, and powers for the Central Government to issue directions and remove implementation difficulties.
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