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<h1>Authority Must Issue Certificate in Form-3 Under Section 204, Rule 4 of Direct Tax Dispute Resolution Scheme 2016.</h1> The designated authority is required to issue a certificate in Form-3 as specified under sub-section (1) of section 204 of the Direct Tax Dispute Resolution Scheme Rules, 2016. This formality is part of the procedural requirements outlined in Rule 4 of the same scheme, which pertains to direct taxes.