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No refund of amount paid under Scheme

Clause 203 - Bills - THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - FINANCE BILL, 2016 - Clause 203 - 203. Any amount paid in pursuance of a declaration made under section 199 shall not be refundable under any circumstances. Clauses 197 to 208 of t .....

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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 t .....

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f 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 provis .....

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