Direct Tax Dispute Resolution scheme enables declarants to make declarations and secure immunity and concessions under conditions. The Scheme creates a statutory process for voluntary declarations by a declarant regarding disputed income, disputed tax or disputed wealth, prescribing the particulars to be furnished, the time and manner of payment, a prohibition on refunds of amounts paid, and conditions for immunity from prosecution or penalty; it also sets exclusions from the Scheme and empowers the Central Government and designated authorities to issue directions and remove implementation difficulties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Direct Tax Dispute Resolution scheme enables declarants to make declarations and secure immunity and concessions under conditions.
The Scheme creates a statutory process for voluntary declarations by a declarant regarding disputed income, disputed tax or disputed wealth, prescribing the particulars to be furnished, the time and manner of payment, a prohibition on refunds of amounts paid, and conditions for immunity from prosecution or penalty; it also sets exclusions from the Scheme and empowers the Central Government and designated authorities to issue directions and remove implementation difficulties.
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