Time and manner of payment.

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..... 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 form and ther .....

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..... 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 arr .....

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..... ifficulties in giving effect to the provisions of the said Scheme, 2024; and (k) the provisions relating to the power of the Central Government to make rules for carrying out the provisions of this Scheme. This Chapter will take effect from such date as the Central Government may notify. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Managemen .....

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