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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Certificate Issued for Settlement of Tax Arrears Under Section 96(2) of Finance Act 2008; Grants Immunity from Penalties.</h1> A certificate under Section 96(2) of the Finance Act, 2008, is issued for the full and final settlement of tax arrears under the Dispute Resolution Scheme, 2008. The declarant, having made a declaration under Section 94, has paid the amount determined by the designated authority. The declarant has either not filed or has withdrawn any pending legal proceedings related to the tax arrears. The certificate confirms receipt of payment and grants immunity from penalty proceedings under the Finance Act, 1994, for matters covered in the declaration. The certificate is signed by the designated authority.