https://www.taxtmi.com/circulars?id=54650 The Direct Tax Dispute Resolution Scheme provides a time bound mechanism to settle pending CIT(A) appeals by offering defined tax, interest and penalty concessions and immunity from prosecution. Designated Authorities must identify eligible appeals, notify appellants, and process declarations through prescribed forms: obtain CIT(A) endorsement of pendency, issue a Certificate of amount payable, record payments, and pass final orders within the Scheme's timelines; unprocessed cases must be recorded with reasons and consolidated data submitted to higher authorities. en-us Tue, 19 Jul 2016 00:00:00 +0530 Fri, 22 Jul 2016 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54650 The Direct Tax Dispute Resolution Scheme provides a time bound mechanism to settle pending CIT(A) appeals by offering defined tax, interest and penalty concessions and immunity from prosecution. Designated Authorities must identify eligible appeals, notify appellants, and process declarations through prescribed forms: obtain CIT(A) endorsement of pendency, issue a Certificate of amount payable, record payments, and pass final orders within the Scheme's timelines; unprocessed cases must be recorded with reasons and consolidated data submitted to higher authorities. Circulars Income Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54650