Direct Tax Dispute Resolution Scheme 2016 comes into force

Posted on:01 Jun 2016 14:38:57

Direct Tax Dispute Resolution Scheme 2016 comes into force
01 June 2016 Current Affairs GK: The Direct Tax Dispute Resolution Scheme 2016 came into effect on 1 June 2016. The scheme was incorporated as Chapter X of the Finance Act, 2016.

The declarations under this Scheme may be made on or before the 31 December 2016 in respect of tax arrears & specified tax.

Procedure to file Declaration : Declarant to file declaration to the designated authority not below the rank of Commissioner in Form-1 to the designated authority and verified in the manner specified therein. The designated authority shall within 60 days from the date of receipt of declaration, determine the amount payable by the declarant.The declarant shall pay the sum within 30 days of passing such order and furnish a proof of the sum.Any amount paid in pursuance of declaration shall not be refundable.

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