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of <h1>Tax Dispute Resolution Simplified: Submit Form 2 as per Rule 3(2) for Direct Tax Settlement</h1> The Direct Tax Dispute Resolution Scheme, 2016, established under the Finance Act, 2016, provides a framework for resolving disputes related to direct taxes. Form 2, as outlined in rule 3(2) of the Scheme's rules, requires an undertaking under sub-section (4) of section 203. This form is part of the procedural requirements for taxpayers seeking to settle disputes under the Scheme, which aims to streamline the resolution process and reduce litigation in direct tax matters. The Scheme and its associated rules are part of broader legislative efforts to enhance efficiency in tax dispute resolution.
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