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    <title>INDIRECT TAX DISPUTE RESOLUTION SCHEME (PART-1)</title>
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    <description>The Indirect Tax Dispute Resolution Scheme, 2016 permits a declarant to settle appeals pending before the Commissioner (Appeals) as on 1 March 2016 by filing a declaration with the designated authority and paying the disputed tax, interest and a reduced penalty component; declarations were allowed only until 31 December 2016. The scheme covers customs, central excise and service tax disputes, provides immunity from prosecution and closure of proceedings on compliance, and excludes cases where prosecution exists, involves search or seizure, narcotics, COFEPOSA detention, or offences under the penal code or prevention of corruption law.</description>
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