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    <title>Indirect Tax Dispute Resolution Scheme, 2016. (IDR Scheme, 2016)</title>
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    <description>The Scheme allows assessees with specified pending appeals to file a declaration under Form 1, pay outstanding duty and interest and a penalty equal to 25% of the penalty in the impugned order within the prescribed period, and notify the Designated Authority with proof. On receipt of payment proof the Designated Authority shall issue an order of discharge in Form 4 under the Finance Act, 2016, rendering the declaration conclusive and providing immunity from prosecution; amounts paid under the Scheme are non refundable.</description>
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