Direct tax dispute settlement requires orders for declarant payments to be issued in Form 5 under the scheme. Rule 7 requires the designated authority to issue the order for payment by the declarant under sub section (2) of section 5, in respect of amounts payable as per the certificate under sub section (1) of section 5, and specifies that such order shall be in Form 5.
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Provisions expressly mentioned in the judgment/order text.
Direct tax dispute settlement requires orders for declarant payments to be issued in Form 5 under the scheme.
Rule 7 requires the designated authority to issue the order for payment by the declarant under sub section (2) of section 5, in respect of amounts payable as per the certificate under sub section (1) of section 5, and specifies that such order shall be in Form 5.
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