Direct Tax Dispute Rules 2016: Key Terms Defined, Referencing Finance Act, 2016, Chapter X for Undefined Terms.
The Direct Tax Dispute Resolution Scheme Rules, 2016, define key terms used within the rules. The "Scheme" refers to the Direct Tax Dispute Resolution Scheme, 2016, outlined in Chapter X of the Finance Act, 2016. "Section" pertains to sections of the Finance Act, 2016, and "Form" denotes the forms attached to these rules. Any terms not specifically defined within these rules but defined in the Scheme under Chapter X of the Finance Act, 2016, will carry the meanings assigned to them in that Scheme.
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