The Direct Tax Dispute Resolution Scheme Rules, 2016

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....d in these rules and defined in the Scheme under Chapter X of the Finance Act, 2016 (28 of 2016), shall have the same meanings respectively as assigned to them in that Scheme. 3. Form of declaration and undertaking under section 203.- (1) The declaration under sub-section (1) of section 203 shall be made in duplicate in Form-1 to the designated authority and verified in the manner specified therein. (2) The undertaking referred to in sub-section (4) of section 203 shall be furnished in Form-2 alongwith the declaration and verified in the manner specified therein. (3) The declaration under sub-rule (1) and the undertaking under sub-rule (2), as the case may be, shall be signed by the declarant or any person competent to verify the return of income on his behalf in accordance with section 140 of the Income-tax Act, 1961. (4) The designated authority on receipt of declaration shall issue a receipt in acknowledgement thereof. 4. Form of certificate under sub-section (1) of section 204.- The designated authority shall issue a certificate referred to in sub-section (1) of section 204 in Form-3. 5. Intimation of payment.- The detail of payments alongwith proof thereof, m....

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....ppeal relates . . . . . . . . . . . . . . . . . . . . . . . . . . .   (c) Section under which the order appealed against is passed . . . . . . . . . . . . . . . . . . . . . . . . . . .   (d) Date of such order . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. In case the appeal relates to assessment order :   (a) Assessed total income or net wealth . . . . . . . . . . . . . . . . . . . . . . . . . . .   (b) Amount payable as per the assessment order:       (i) Tax . . . . . . . . . . . . . . . . . . . . . . . . . . .     (ii) Interest . . . . . . . . . . . . . . . . . . . . . . . . . . .     (iii) Total . . . . . . . . . . . . . . . . . . . . . . . . . . .   (c) Disputed income . . . . . . . . . . . . . . . . . . . . . . . . . . .   (d) Disputed tax and interest :       (i) Tax . . . . . . . . . . . . . . . . . . . . . . . . . . .     (ii) Interest up to the date of assessment . . . . . . . . . . . . . . ....

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..... . . . . . . . . . . . . . 3. Assessment year . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Amount payable as per the assessment order/any other order       (i) Tax . . . . . . . . . . . . . . . . . . . . . . . . . . .     (ii) Interest . . . . . . . . . . . . . . . . . . . . . . . . . . .     (iii) Total . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Amount paid out of 4(iii) above . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Demand outstanding as on the date of making declaration under section 202 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Amount payable under section 202(II) [4(i) - 5] . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Details of pendency as on 29-2-2016, of appeal/ writ filed or proceedings for arbitration/ conciliation/mediation initiated or notice given : . . . . . . . . . . . . . . . . . . . . . . . . . . .   (i) Authority or court . . . . . . . . . . . . . . . . . . . . . . . . . . .   (ii) (a) Appeal/writ petition number . . .....

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....licable. 5. No column should be left blank. Wherever the entry is not relevant the column should be filled in as 'Not Applicable'. 6. Any other relevant information may be briefly indicated in a separate sheet, if required.   Form 2   [See rule 3(2)]   Undertaking under sub-section (4) of section 203 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016   The Direct Tax Dispute Resolution Scheme Rules, 2016 To, The Designated Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sir/Madam, *I, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (name in block letters) son/daughter of Shri . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . having decided to avail the benefit of the Direct Tax Dispute Resolution Scheme, 2016 do hereby voluntarily waive all my rights in respect of specified tax, whether direct or indirec....

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..... . . . . . . . . . . . . . . . . . . in the office of the designated authority. Now, therefore, in exercise of the powers conferred by sub-section (1) of section 204 of the Finance Act, 2016 and after consideration of relevant material, the following amounts are hereby determined to be payable by the declarant towards full and final settlement of the tax arrear/specified tax covered by the said declaration under the scheme : Sl. No. Income-tax Act, 1961/ Wealth-tax Act, 1957 Assessment year Tax arrear Specified tax Amount payable             The declarant is hereby directed to make the payment of sum payable within thirty days from the date of receipt of this certificate. In case of non-payment of amount payable within the said period, the declaration under Form 1 shall be treated as void and shall be deemed never to have been made. Place . . . . . . . . . . . . . . . . . . . Date . . . . . . . . . . . . . . . . . . . . ........................................... Name, signature and seal of Designated Authority.   Form 4   [See rule 5]   Intimation of pay....

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....ss of the declarant) (hereinafter referred to as declarant) had made a declaration under section 202 of the Finance Act, 2016 ; And whereas the designated authority by order dated . . . . . . . . . . . . . . determined the amount of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . rupees payable by the declarant in accordance with the provisions of the Scheme and granted a certificate setting forth therein the particulars of the tax arrear and the sum payable after such determination towards full and final settlement of tax arrear as per details given below ; And whereas the declarant has paid . . . . . . . . . . . . . . . . . . . rupees being the sum determined by the designated authority ; Now, therefore, in exercise of the powers conferred by sub-section (2) of section 204 read with section 205 of the Finance Act, 2016, it is hereby certified that- (a) a sum of Rs. . . . . . . . . . has been paid by the declarant towards full and final settlement of tax arrear determined in the order F. No. . . . . . . . . dated . . . . . . . . . . . . . (b) immunity is granted subject to the provisions contained in the Scheme, from instituting any proceed....