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Definitions.

Section 201 - Acts - THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - FINANCE ACT, 2016 - Section 201 - 201. (1) In this Scheme, unless the context otherwise requires,- (a) declarant means a person making a declaration under section 202; (b) designat .....

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the total income as is relatable to the disputed tax; (d) disputed tax means the tax determined under the Income-tax Act, or the Wealth-tax Act, which is disputed by the assessee or the declarant, as the case may be; (e) disputed wealth , in relation .....

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of or validated by any amendment made to the Income-tax Act or the Wealth-tax Act with retrospective effect and relates to a period prior to the date on which the Act amending the Income-tax Act or the Wealth-tax Act, as the case may be, received th .....

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