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of <h1>Tax Dispute Resolution Rules 2008: Settle Tax Arrears with Immunity via Forms 1 and 2, Pay in Cash Only</h1> The Dispute Resolution Scheme Rules, 2008, effective from July 1, 2008, were established under section 101 of the Finance Act, 2008, by the Central Government. These rules outline the process for settling tax disputes, including the submission and verification of declarations regarding tax arrears using Form 1. Upon receipt, the designated authority issues an acknowledgment. A certificate for the full settlement of tax arrears is issued in Form 2, confirming payment and granting immunity from penalties under the Finance Act, 1994, for covered matters. The scheme requires payments to be made in cash.
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