https://www.taxtmi.com/acts?id=20593 Clause 203 provides that amounts paid in pursuance of a declaration under section 199 of the Direct Tax Dispute Resolution Scheme, 2016 are not refundable under any circumstances, establishing payment finality. The Chapter introduces definitions for key terms, prescribes declaration particulars and payment mechanisms, and includes provisions on limited immunities, exclusions from other proceedings, non applicability in specified cases, and powers for the Central Government to issue directions and remove implementation difficulties. en-us Mon, 29 Feb 2016 18:20:01 +0530 Mon, 29 Feb 2016 18:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20593 Clause 203 provides that amounts paid in pursuance of a declaration under section 199 of the Direct Tax Dispute Resolution Scheme, 2016 are not refundable under any circumstances, establishing payment finality. The Chapter introduces definitions for key terms, prescribes declaration particulars and payment mechanisms, and includes provisions on limited immunities, exclusions from other proceedings, non applicability in specified cases, and powers for the Central Government to issue directions and remove implementation difficulties. Act-Rules Bill Mon, 29 Feb 2016 18:20:01 +0530 https://www.taxtmi.com/acts?id=20593