https://www.taxtmi.com/acts?id=38623 Section 2 defines operative terms for the Act: appellant (taxpayers with pending appeals, writs, DRP objections, or revision applications, excluding Settlement Commission matters); the method for computing disputed tax according to the procedural posture as on the specified date; and related concepts of disputed interest, disputed penalty, disputed fee, and tax arrear, with exclusions for Settlement Commission outcomes and cross-reference to the Income-tax Act for undefined terms. en-us Wed, 18 Mar 2020 16:28:50 +0530 Tue, 28 Oct 2025 12:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38623 Section 2 defines operative terms for the Act: appellant (taxpayers with pending appeals, writs, DRP objections, or revision applications, excluding Settlement Commission matters); the method for computing disputed tax according to the procedural posture as on the specified date; and related concepts of disputed interest, disputed penalty, disputed fee, and tax arrear, with exclusions for Settlement Commission outcomes and cross-reference to the Income-tax Act for undefined terms. Act-Rules Direct Taxes Wed, 18 Mar 2020 16:28:50 +0530 https://www.taxtmi.com/acts?id=38623