Rule 6 mandates use of Form-5 for tax arrears and Form-6 for specified taxes under Direct Tax Dispute Scheme.
The Direct Tax Dispute Resolution Scheme Rules, 2016, under Rule 6, specify that orders issued by the designated authority concerning tax arrears and specified taxes must adhere to certain formats. For tax arrears, the order should be in Form-5, while for specified taxes, it should be in Form-6. This rule is pursuant to sub-section (2) of section 204, ensuring standardized documentation in the resolution of direct tax disputes.
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