Notes on clauses-Direct Tax Dispute Resolution scheme

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Full Text of the Document

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....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", "disputed wealth", "specified tax" and "tax arrear"; (b) the proviso relating to the declaration of tax payable under this Scheme by the declarant....