Declaration eligibility under the dispute resolution scheme determines payment obligations and treatment of related penalty appeals. Clarifications specify that a valid declaration under the Direct Tax Dispute Resolution Scheme, 2016 is available only where the appeal before the Commissioner (Appeals) remained pending at the time of filing; appellate authorities must keep matters pending where intention to opt in is expressed. The Scheme requires payment of disputed tax and interest and, in specified cases, a portion of minimum penalty, treats linked penalty appeals as deemed withdrawn and waived to the extent provided, fixes the total income for computation as per the last appellate order on or before filing, and prescribes timelines for payment intimation and issuance of certificates and orders.
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.
Declaration eligibility under the dispute resolution scheme determines payment obligations and treatment of related penalty appeals.
Clarifications specify that a valid declaration under the Direct Tax Dispute Resolution Scheme, 2016 is available only where the appeal before the Commissioner (Appeals) remained pending at the time of filing; appellate authorities must keep matters pending where intention to opt in is expressed. The Scheme requires payment of disputed tax and interest and, in specified cases, a portion of minimum penalty, treats linked penalty appeals as deemed withdrawn and waived to the extent provided, fixes the total income for computation as per the last appellate order on or before filing, and prescribes timelines for payment intimation and issuance of certificates and orders.
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