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TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... sued 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) designated authority means an officer not below the rank of a Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m; (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 payable by the appellant as per the assessment order to be passed by the Assessing Officer in pursuance of the said assessment under sub-section (13) thereof; (D) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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; (d) the provisions relating to the time and manner of payment of tax arrear; (e) the provisions relating to immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases; (f) the provisions of no refund of amount paid under the Scheme; (g) the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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