Direct Tax Dispute Resolution Scheme establishes a statutory framework for resolving direct tax disputes, effective from June 2016. The provision names the instrument the Direct Tax Dispute Resolution Scheme, 2016 and provides that it shall come into force on the stated commencement date, thereby making the Scheme operative from that date.
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Provisions expressly mentioned in the judgment/order text.
Direct Tax Dispute Resolution Scheme establishes a statutory framework for resolving direct tax disputes, effective from June 2016.
The provision names the instrument the Direct Tax Dispute Resolution Scheme, 2016 and provides that it shall come into force on the stated commencement date, thereby making the Scheme operative from that date.
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