Indirect Tax Dispute Resolution Scheme: settle pending disputes by declaration and payment to obtain administrative discharge. The Indirect Tax Dispute Resolution Scheme, 2016 permits a person to make a declaration to the designated authority in prescribed form; the authority must acknowledge it. The declarant must pay tax due with interest and a specified portion of the penalty within the prescribed period, submit proof of payment to the authority, and the authority must, on receipt of proof, pass an order effecting discharge of the dues in the prescribed form within a specified timeframe.