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    <title>Particulars to be funished.</title>
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    <description>Section 203 sets procedural conditions for declarations under the Direct Tax Dispute Resolution Scheme, 2016: declarations must be in prescribed form; tax-arrear declarations cause appeals before income-tax or wealth-tax appellate authorities to be deemed withdrawn; specified-tax declarations require withdrawal of appeals, writs and arbitration/mediation proceedings with proof and a prescribed undertaking waiving rights to pursue any remedy related to the specified tax; false particulars, condition breaches, or contravention of the undertaking nullify the declaration and revive prior proceedings; adjudicatory or ADR forums are barred from deciding declared specified-tax issues once the designated authority acts or payment under section 204 occurs.</description>
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