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Time and manner of payment.
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.... grant a certificate to the declarant containing particulars of the tax arrear and the amount payable after such determination, in such form as may be prescribed. (2) The declarant shall pay the amount determined under sub-section (1) within a period of fifteen days of the date of receipt of the certificate and intimate the details of such payment to the designated authority in the prescribed f....
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....ispute. - 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", "disput....