Power of Central Government to issue directions, etc.
206.(1) The Central Government may, from time to time, issue such directions or orders to the authorities, as it may deem fit, for the proper administration of this Scheme:
Provided that no direction or order shall be issued so as to require any designated authority to dispose of a particular case in a particular manner.
(2) Without prejudice to the generality of the foregoing power, the Central Government may, if it considers necessary or expedient so to do, for the purpose of proper and efficient administration of the Scheme and collection of revenue, issue, from time to time, general or special orders in respect of any class of cases, setting forth directions or instructions as to the guidelines, principles or procedures to be followed by the authorities in the work relating to administration of the Scheme and collection of revenue and any such order may, if the Central Government is of the opinion that it is necessary in the public interest so to do, be published in the Official Gazette in such manner as may be prescribed.
Notes on Clauses:
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 proposed to come inforce from 1st June, 2016 and be open for declaration made up to a date to be notified by the Central Government in the Official Gazette.
The new Chapter, inter alia, provides––
(a) the definition of certain expressions relating to “declarant”, “designated authority”, “disputed income”, “disputed tax”, “disputed wealth”, “specified tax” and “tax arrear”;
(b) the proviso relating to the declaration of tax payable under this Scheme 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;
(e) the provisions relating to granting of immunity from initiation of procedings in respect of an offence and imposition of penalty in certain cases;
(f) the provisions relating to no refund of amount paid under the Scheme;
(g) the provisions relating to other benefit, concession or immunity not to apply in other proceedings;
(h) the provisions relating to non-applicability of the Tax Dispute Resolution Scheme, 2016 in certain cases;
(i) the provisions relating to the power of the Central Government to issue directions; and
(j) the provisions relating to the power to remove difficulties in giving effect to the provisions of the Direct Tax Dispute Resolution Scheme, 2016.
