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The Direct Tax Dispute Resolution Scheme Rules, 2016

Income Tax - 35/2016 - Dated:- 26-5-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION NO. 35/2016 New Delhi, the 26th May, 2016 S.O. 1903 (E). - In exercise of the powers conferred by sub-sections (1) and (2) of sect .....

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tions.- In these rules, unless the context otherwise requires, - (a) "Scheme" means the Direct Tax Dispute Resolution Scheme, 2016, specified under Chapter X of the Finance Act, 2016 (28 of 2016); (b) "section" means section of th .....

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(28 of 2016), shall have the same meanings respectively as assigned to them in that Scheme. 3. Form of declaration and undertaking under section 203.- (1) The declaration under sub-section (1) of section 203 shall be made in duplicate in Form-1 to th .....

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ation 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-tax Act, 1961. (4) .....

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