Direct Tax Dispute Resolution Scheme enables voluntary declaration and settlement, with certificate-led payment and conditional immunity upon compliance. Declarations under the Scheme must be made in Form 1 with an undertaking in Form 2 where specified tax is involved; the designated authority issues a Form 3 certificate determining amounts payable for full and final settlement and directs payment within thirty days. Payment proof is furnished in Form 4, and after receipt the authority issues Form 5 or Form 6 certifying payment and, where conditions are met including withdrawal of proceedings and submission of an undertaking, granting immunity from prosecution or penalty subject to the Scheme's provisions.
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.
Direct Tax Dispute Resolution Scheme enables voluntary declaration and settlement, with certificate-led payment and conditional immunity upon compliance.
Declarations under the Scheme must be made in Form 1 with an undertaking in Form 2 where specified tax is involved; the designated authority issues a Form 3 certificate determining amounts payable for full and final settlement and directs payment within thirty days. Payment proof is furnished in Form 4, and after receipt the authority issues Form 5 or Form 6 certifying payment and, where conditions are met including withdrawal of proceedings and submission of an undertaking, granting immunity from prosecution or penalty subject to the Scheme's provisions.
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