https://www.taxtmi.com/circulars?id=55490 The Scheme treats taxes validated by retrospective amendment as specified tax, enabling settlement if the dispute was pending on 29.02.2016. Declarants must withdraw writs, pending appeals, or arbitration/conciliation/mediation notices as required before declaration; payments must follow section 204 with no instalments. Ineligible matters include taxes determined after 29.02.2016, penalty orders not linked to assessment proceedings (e.g., section 271C/271CA), and search-case assessments under section 143(3) read with 153B. Failure to satisfy section 203(5) conditions results in the declaration being treated as never made and prior proceedings revived. en-us Fri, 23 Dec 2016 00:00:00 +0530 Sat, 24 Dec 2016 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55490 The Scheme treats taxes validated by retrospective amendment as specified tax, enabling settlement if the dispute was pending on 29.02.2016. Declarants must withdraw writs, pending appeals, or arbitration/conciliation/mediation notices as required before declaration; payments must follow section 204 with no instalments. Ineligible matters include taxes determined after 29.02.2016, penalty orders not linked to assessment proceedings (e.g., section 271C/271CA), and search-case assessments under section 143(3) read with 153B. Failure to satisfy section 203(5) conditions results in the declaration being treated as never made and prior proceedings revived. Circulars Income Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55490