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of <h1>Direct Tax Dispute Resolution Scheme 2016: Settle Tax Arrears with Sections 204(2) & 205, Form 5 in Rule 6.</h1> The Direct Tax Dispute Resolution Scheme, 2016, under the Finance Act, 2016. It involves the order for full and final settlement of tax arrears as outlined in sections 204(2) and 205. The scheme provides a mechanism for resolving disputes related to direct taxes, aiming to reduce litigation and facilitate quicker resolution. The rules specify the procedures and conditions under which taxpayers can settle their tax disputes, ensuring compliance with statutory provisions. Form 5 is used for this purpose, as referenced in rule 6 of the scheme's rules.
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