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<h1>Definition of 'Declarant' under Section 89(1)(c) in Direct Tax Vivad se Vishwas Scheme, 2024 Explained</h1> A 'Declarant' is defined as an individual who submits a declaration under section 91 according to Section 89(1)(c) of Chapter IV of the Direct Tax Vivad se Vishwas Scheme, 2024, as outlined in the Finance (No. 2) Act, 2024.