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Procedure for making declaration.

Section 214 - Act - THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Finance Act - Section 214 - 214. (1) Subject to the provisions of this Scheme, a person may make a declaration to the designated authority on or before the 31st day of December, 2016 in such form and manner as may be prescribed. (2) The designated authority shall acknowledge the declaration in such form and manner as may be prescribed. (3) The declarant shall pay tax due alongwith the interest thereon at the rate as provided .....

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