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of <h1>Clarifying Direct Tax Dispute Resolution Scheme 2016 Rules for Pending Appeals and Payment Conditions</h1> The circular clarifies provisions of the Direct Tax Dispute Resolution Scheme, 2016, allowing taxpayers with pending appeals before the Commissioner of Income Tax (Appeals) as of February 29, 2016, to settle disputes by paying specified amounts. Appeals disposed of before declaration are ineligible. Appeals with declared intent must remain pending. Penalty appeals linked to quantum disputes are deemed withdrawn upon declaration, with specified payment conditions. The scheme excludes cases with survey-based assessments, enhancement notices before June 1, 2016, or where no disputed tax exists. Appeals filed after limitation but condoned before June 1, 2016, qualify. Payments must be timely; failure to pay forfeits relief. Refunds for excess penalty payments are allowed without interest. The scheme does not affect judicial rights in other assessment years or issues and sets procedural timelines for payment intimation and authority orders.
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