Disputed tax definitions clarify who may declare and how tax arrears and designated authorities are identified. Definitions set key terms for the Scheme: 'declarant' is a person making the section 88 declaration; 'designated authority' is the notified officer of Commissioner rank for direct or indirect tax arrears; 'disputed tax' and related terms identify the portion of tax, income, expenditure, interest, wealth or gift attributable to the disputed tax for an assessment year; 'direct tax enactment' and 'indirect tax enactment' are specified statutes; 'person' is broadly defined; 'tax arrear' is defined separately for direct and indirect taxes and excludes erroneous refunds and unquantified duties on seized goods; payments made voluntarily or under protest are not treated as unpaid.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disputed tax definitions clarify who may declare and how tax arrears and designated authorities are identified.
Definitions set key terms for the Scheme: "declarant" is a person making the section 88 declaration; "designated authority" is the notified officer of Commissioner rank for direct or indirect tax arrears; "disputed tax" and related terms identify the portion of tax, income, expenditure, interest, wealth or gift attributable to the disputed tax for an assessment year; "direct tax enactment" and "indirect tax enactment" are specified statutes; "person" is broadly defined; "tax arrear" is defined separately for direct and indirect taxes and excludes erroneous refunds and unquantified duties on seized goods; payments made voluntarily or under protest are not treated as unpaid.
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