No benefit, concession or immunity to declarant.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the 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 , disputed fe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Direct Taxes to issue directions; (j) the provisions relating to the power of the Central Government to remove difficulties 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 notif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X