Time and manner of payment

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....ate in such form as may be prescribed, to the declarant setting forth therein the particulars of the tax arrear or the specified tax, as the case may be, and the sum payable after such determination. (2) The declarant shall pay the sum determined by the designated authority as per the certificate granted under clause (a) of sub-section (1) within thirty days of the date of receipt of the certif....

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....als with the Direct Tax Dispute Resolution Scheme, 2016. The Scheme is proposed to come inforce from 1st June, 2016 and be open for declaration made up to a date to be notified by the Central Government in the Official Gazette. The new Chapter, inter alia, provides-- (a) the definition of certain expressions relating to "declarant", "designated authority", "disputed income", "disputed tax....