Definitions.

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....e case the Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the Income-tax Act and the Assessing Officer has not completed the assessment under sub-section (13) of that section on or before the specified date; or (iv) a person who has filed an application for revision under section 264 of the Income-tax Act and such application is pending as on the specified date; (b) "appellate forum" means the Supreme Court or the High Court or the Income Tax Appellate Tribunal or the Commissioner (Appeals) or Joint Commissioner (Appeals), as the case may be; (c) "declarant" means a person who files declaration under section 91; (d) "declaration" means the declaration filed under section 91; (e) "....

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....date, the amount of tax that is payable by the appellant if such appeal or writ petition or special leave petition was to be decided against him; (B) in a case where objection filed by the appellant is pending before the Dispute Resolution Panel under section 144C of the Income-tax Act, as on the specified date, the amount of tax payable by the appellant if the Dispute Resolution Panel was to confirm the variation proposed in the draft order; (C) in a case where Dispute Resolution Panel has issued any direction under sub-section (5) of section 144C of the Income-tax Act, and the Assessing Officer has not completed the assessment under sub-section (13) of that section on or before the specified date, the amount of tax payab....

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....d herein and not defined but defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act. - Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapter, inter alia, provides-- (a) the definitions of certain expressions relating to "appellant", "appellant forum", "declarant", "declaration", "designated authority", "disputed fee", "disputed income", "disputed interest", "disputed penalty", "disputed tax", "last date", "specified date" and "tax arrear"; (b) the provisions relating to the amount payable by the declarant; (c) the provisions relating to the particulars to be furnished in the form of declaration....