Definitions in Dispute Resolution Scheme clarify core terms like Act, Scheme, section, and Form for consistent application. Definitions fix key terms for the Dispute Resolution Scheme rules: Act refers to Chapter VI of the Finance Act, Scheme denotes the Dispute Resolution Scheme specified in the Act, 'section' means a section of the Act, and 'Form' means the annexed forms. Terms not defined in these rules carry the meanings assigned to them in the Scheme, ensuring consistent interpretation and application.
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Provisions expressly mentioned in the judgment/order text.
Definitions in Dispute Resolution Scheme clarify core terms like Act, Scheme, section, and Form for consistent application.
Definitions fix key terms for the Dispute Resolution Scheme rules: Act refers to Chapter VI of the Finance Act, Scheme denotes the Dispute Resolution Scheme specified in the Act, "section" means a section of the Act, and "Form" means the annexed forms. Terms not defined in these rules carry the meanings assigned to them in the Scheme, ensuring consistent interpretation and application.
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