https://www.taxtmi.com/acts?id=39363 Amendments insert Explanations to exclude from the Act's key definitions certain persons and sums arising from settlement proceedings: (i) a person with a writ, special leave petition or other proceeding arising from a Settlement Commission order before an appellate forum shall not be an appellant; (ii) sums payable by way of tax, penalty or interest under a Settlement Commission order shall be excluded from the definitions of disputed tax and tax arrear. These clarifications operate retrospectively from 17 March 2020. en-us Mon, 01 Feb 2021 18:17:28 +0530 Thu, 04 Feb 2021 16:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39363 Amendments insert Explanations to exclude from the Act's key definitions certain persons and sums arising from settlement proceedings: (i) a person with a writ, special leave petition or other proceeding arising from a Settlement Commission order before an appellate forum shall not be an appellant; (ii) sums payable by way of tax, penalty or interest under a Settlement Commission order shall be excluded from the definitions of disputed tax and tax arrear. These clarifications operate retrospectively from 17 March 2020. Act-Rules Bills Mon, 01 Feb 2021 18:17:28 +0530 https://www.taxtmi.com/acts?id=39363