The Direct Tax Dispute Resolution Scheme Rules, 2016

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..... d by sub-sections (1) and (2) of section 211 of the Finance Act, 2016, (28 of 2016) , the Central Government hereby makes the following rules, namely : 1. Short title and commencement. - (1) These rules may be called the Direct Tax Dispute Resolution Scheme Rules, 2016. (2) They shall come into force on the 1st day of June, 2016. 2. Definitions. - In these rules, unless the contex .....

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..... ferred to in sub-section (4) of section 203 shall be furnished in Form-2 alongwith the declaration and verified in the manner specified therein. (3) The declaration under sub-rule (1) and the undertaking under sub-rule (2), as the case may be, shall be signed by the declarant or any person competent to verify the return of income on his behalf in accordance with section 140 of the Income-t .....

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