No benefit, concession or immunity to declarant.

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....declarant in any proceedings other than those in relation to which the declaration has been made. - 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", "dis....