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<h1>Direct Tax Vivad se Vishwas Scheme 2024: Understanding Declarations Under Section 91 as per Finance Act 2024</h1> 'Declaration' refers to the submission made under section 91 of the Direct Tax Vivad se Vishwas Scheme, 2024, as outlined in Section 89(1)(d) of Chapter IV of the Finance (No. 2) Act, 2024.