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TMI BlogIndirect Tax Dispute Resolution Scheme Rules, 2016X X X X Extracts X X X X X X X X Extracts X X X X ..... ires, - (a) "Form" means the Form annexed to these rules; (b) "Scheme" means the Indirect Tax Dispute Resolution Scheme, 2016, specified under Chapter XI of the Finance Act,2016 (28 of 2016) ; (c) "section" means section of the Finance Act,2016 (28 of 2016) ; (d) words and expressions used in these rules and not defined in these rules but defined in the Scheme under Chapter XI of the Finance Act,2016 (28 of 2016), shall have the meanings respectively assigned to them in that Scheme. 3. Form of declaration under sub section (1) of section 214 and manner of verification of such declaration in respect the amount payable.- (1) The declaration under sub section (1) of section 214 of the Scheme shall be ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the deposit made under subsection (3) of section 214 in Form 3. 5. Form of order under sub-section (4) of section 214. (1) The designated authority shall, within fifteen days of receipt of the information about the deposit made under sub-section (3) of section 214, in Form 3, issue the order of discharge of dues in respect of the declaration made under sub section (1) of section 214 in Form 4. (2) The declarant shall intimate the concerned Commissioner (Appeals) along with the copy of the order of discharge of dues issued by the designated authority under sub-rule (1) before the expiry of the period of sixty days specified in sub-rule (6) to rule 3. (3) On the receipt of the information along with the copy of the order of discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (b) I am not disqualified in any manner from making a declaration under the Scheme with reference to the provisions of section 215 of Finance Act, 2016. (c) I further declare that I am making this declaration in my capacity as ................... [(designation) (please specify if you are making a declaration on behalf of declarant)] and that I am competent to make this declaration and verify it. Place Signature of person making declaration Date Name of person making declaration Instructions for filling the Form 1. This Form should be submitted to the Commissioner of Customs or the Commissioner of Central Excise notified as designated authority under section 87(b)(ii) of the Finance (No. 2) Act, 1998. 2. Use separate Form for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade and directs the declarant to pay the amounts due from him along with interest at the rate applicable and penalty equivalent to twenty-five percent of the penalty imposed on him by the order in original No …………….. within fifteen days of the receipt of this acknowledgement. The declarant shall within seven days of making the payment furnish to the designated authority as undersigned the intimation of making the payment in Form 3 along with the proof payment. Signature of the designated authority ……………… Place ……………… Name of the designated authority ……………… Date …&hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g declaration …………………………. Form 4 [See rule 5(1)] FORM OF ORDER OF DISCHARGE OF DUES UNDER SUBSECTION (4) SECTION 214 OF THE FINANCE ACT, 2016 (28 of 2016). Reference No …………………………………………… Mr/ Mrs/ M/s .......................................................(Name and address of the declarant) (hereinafter referred to as declarant) had made a declaration under sub-section (1) of section 214 of the Finance Act, 2016 (28 of 2016) on …………..; and The designated authority by acknowledgement of even number in Form 2 dated ....... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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