The Direct Tax Dispute Resolution Scheme, 2016, was incorporated as chapter X of the Finance Act, 2016. In response to queries about the scheme, the government has issued the following clarifications:
- If an appeal pending before the Commissioner of Income Tax (Appeals) has already been disposed of before making a declaration, a declaration under the scheme cannot be filed.
- Where a declaration has been made under the scheme or an intention to use the scheme has been expressed by an appellant, the commissioner of appeals shall not dispose of the pending appeal.
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The business law digest is compiled by Nishith Desai Associates, a research-based international law firm with offices in Mumbai, New Delhi, Bangalore, Singapore, Silicon Valley and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.
