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        Direct Taxes

        Rule 4 - Form of certificate under sub-section (1) of section 204.

        Direct Tax Dispute Resolution Scheme Rules, 2016
        - 01

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        Direct Tax Dispute Resolution Scheme requires the designated authority to issue certificates under section 204 in Form-3. Rule 4 of the Direct Tax Dispute Resolution Scheme Rules, 2016 requires the designated authority to issue the certificate referred to in sub-section (1) of section 204 in the specified form, namely Form-3, thereby prescribing the mandatory form of the certificate for the Scheme's certification mechanism.
                    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 requires the designated authority to issue certificates under section 204 in Form-3.

                          Rule 4 of the Direct Tax Dispute Resolution Scheme Rules, 2016 requires the designated authority to issue the certificate referred to in sub-section (1) of section 204 in the specified form, namely Form-3, thereby prescribing the mandatory form of the certificate for the Scheme's certification mechanism.


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