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of <h1>Taxpayers Must Use Form 4 for Payment Intimation Under Section 204, Rule 5 of Tax Dispute Resolution Scheme 2016</h1> The Direct Tax Dispute Resolution Scheme, 2016, as outlined in the Finance Act, 2016, includes provisions for taxpayers to resolve disputes related to direct taxes. Under sub-section (2) of section 204, taxpayers must provide intimation of payment through Form 4 as per rule 5 of the Direct Tax Dispute Resolution Scheme Rules, 2016. This statutory framework aims to streamline the resolution process, offering a structured approach for settling tax disputes efficiently.
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