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of <h1>Central Government Empowered to Set Rules for Indirect Tax Dispute Resolution Scheme Under Clause 215, 2016</h1> Clause 215 of the Indirect Tax Dispute Resolution Scheme, 2016, grants the Central Government authority to establish rules for implementing the Scheme via notifications in the Official Gazette. These rules may address the format and procedures for making, acknowledging, and discharging declarations under section 211, among other prescribed matters. Rules must be presented to Parliament for a 30-day review period, during which modifications can be made. The Scheme aims to resolve disputes pending before the Commissioner (Appeal) as of March 1, 2016, through payment of tax dues, interest, and a portion of penalties, applicable to declarations made by December 31, 2016.
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