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Bill - Highlights / Catch Notes

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DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - No other benefit, ...


Direct Tax Dispute Resolution Scheme, 2016: Limited Benefits for Declarants, No Extra Immunities Beyond Specific Tax Dispute Cases.

March 5, 2016

Act Rules     Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - No other benefit, concession or immunity to declarant - Clause 204 of the Bill - Save as otherwise expressly provided in sub-section (3) of section 201 and section 202, nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the declarant in any proceedings other than those in relation to which the declaration has been made.

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  3. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 198 defines various terms

  4. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 199 provides for Declaration of tax payable - Determination of tax, interest and penalty that is payable under the scheme.

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  9. Benefit of Indirect Tax Dispute Resolution Scheme, 2016 - a discharge certificate was issued by the designated authority accepting the payment from the declarant as full...

  10. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power to make rules. - Clause no. 208 of the Bill

  11. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power of Central Government to issue directions, etc. - Clause 206 of the Bill

  12. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Scheme not to apply in certain cases - Clause 212 of the Bill

  13. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Scheme not to apply in certain cases - Clause no. 205 of the Bill - where assessment has been made under section 153A or...

  14. Clauses 197 to 208 of the Bill seeks to insert a new Chapter X in the Finance Bill, 2016 which deals with the Direct Tax Dispute Resolution Scheme, 2016. - The Scheme is...

  15. Claim for credit in respect of advance tax paid by a declarant under the Scheme, 2016 - character of the advance tax - the overriding effect of Sections 184 and 185 is...

 

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