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Procedure for making declaration.

Section 214 - Acts - THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - FINANCE ACT, 2016 - 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 Dece .....

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ovided in the Act and penalty equivalent to twenty-five per cent. of the penalty imposed in the impugned order, within fifteen days of the receipt of acknowledgement under sub-section (2) and intimate the designated authority within seven days of mak .....

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