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<h1>Clause 213 Grants Immunity for Indirect Tax Disputes; Declarations Conclusive Post Section 211(4) Order, No Reopening Allowed.</h1> Clause 213 of the Indirect Tax Dispute Resolution Scheme, 2016, part of the Finance Bill, 2016, provides immunity from proceedings under the Act for declarants following an order under section 211(4). Upon such an order, pending appeals before the Commissioner (Appeals) are disposed of, and the declaration becomes conclusive, preventing reopening of matters in any proceedings. The scheme, introduced in Chapter XI, resolves disputes pending as of March 1, 2016, through payment of tax dues, interest, and 25% of the penalty, applicable to declarations made by December 31, 2016.