Indirect tax dispute resolution allows settlement of pending appeals by payment of tax, interest and a reduced penalty. The Indirect Tax Dispute Resolution Scheme, 2016 permits settlement of disputes pending before the Commissioner (Appeal) as of the relevant cut-off by payment of tax dues, interest and a reduced portion of the penalty specified in the impugned order; the Scheme is effected by insertion of Chapter XI and applies to declarations made up to the prescribed deadline with the Scheme's commencement and application parameters set out in the Bill.