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Particulars to be funished.

Section 203 - Act - THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Finance Act - Section 203 - 203. (1) A declaration under section 202 shall be made to the designated authority in such form and verified in such manner as may be prescribed. (2) Whe .....

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s), as the case may be, shall be deemed to have been withdrawn. (3) Where the declaration is in respect of specified tax and the declarant has,- (a) filed any appeal before the Commissioner of Income-tax (Appeals) or the Commissioner of Wealth-tax (A .....

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of the court wherever required and furnish proof of such withdrawal along with the declaration referred to in sub-section (1); (b) initiated any proceeding for arbitration, conciliation or mediation or has given any notice thereof under any law for t .....

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making the declaration and furnish proof thereof along with the declaration referred to in sub-section (1). (4) Where the declaration is in respect of specified tax, the declarant shall, without prejudice to the provisions of sub-section (3), furnish .....

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y law for the time being in force, in equity, by statute or under an agreement referred to in clause (b) of sub-section (3) or otherwise. (5) Where,- (a) any material particular furnished in the declaration is found to be false at any stage; or (b) t .....

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