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    <description>The Direct Tax Dispute Resolution Scheme, 2016 permits taxpayers with pending appeals before the first appellate authority to settle disputes by paying assessed tax and interest in exchange for waiver or reduction of penalties and immunity from prosecution; an administrative circular of FAQs clarifies eligibility, treatment of penalty appeals, calculation of amounts payable, appeal withdrawal, payment intimation, and issuance of a certificate by the designated authority.</description>
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