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    <description>The Direct Tax Dispute Resolution Scheme, 2016 creates a declaratory route allowing taxpayers to declare specified disputed tax, income and wealth, define terms such as declarant and designated authority, prescribe particulars for a declaration form, and set time and manner of payment. It conditions conditional immunity from prosecution and penalties on compliance, provides that amounts paid are non refundable, limits application in certain cases, and empowers the Government to issue directions and remove difficulties in implementation.</description>
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