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of <h1>Tax Dispute Resolution Scheme 2016: Use Form 1 Under Rule 3(1) for Settling Direct Tax Disputes.</h1> The Direct Tax Dispute Resolution Scheme, 2016, established under section 203 of the Finance Act, 2016, provides a mechanism for taxpayers to resolve disputes related to direct taxes. Form 1, as specified in rule 3(1) of the scheme's rules, is used for making a declaration under this scheme. This statutory framework aims to facilitate the settlement of tax disputes, offering a structured process for taxpayers to declare their intent to resolve outstanding tax issues under the stipulated rules and regulations.
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