https://www.taxtmi.com/acts?id=43812 Section 89 defines key Scheme terms: appellant (persons with pending appeals, 144C objections or directions, or section 264 revisions), disputed tax (income tax including surcharge and cess computed according to the pending procedural posture as of the specified date), and related categories - disputed income, disputed interest, disputed penalty, disputed fee - and consolidates these into the tax arrear concept; undefined terms defer to the Income tax Act. en-us Sat, 17 Aug 2024 13:23:58 +0530 Tue, 28 Oct 2025 10:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43812 Section 89 defines key Scheme terms: appellant (persons with pending appeals, 144C objections or directions, or section 264 revisions), disputed tax (income tax including surcharge and cess computed according to the pending procedural posture as of the specified date), and related categories - disputed income, disputed interest, disputed penalty, disputed fee - and consolidates these into the tax arrear concept; undefined terms defer to the Income tax Act. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 13:23:58 +0530 https://www.taxtmi.com/acts?id=43812