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Legacy Dispute resolution scheme

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Legacy Dispute resolution scheme: 

Sections covered in scheme:

Finance bill (2) 2019

Important provisions

Section 119

Short title and commencement

Section 120

Definitions

Section 121

Application of scheme to indirect tax enactments

Section 122

Tax dues

Section 123

Relief available under scheme

Section 124

Declaration under scheme

Section 125

Verification of declaration by designated committee.

Section 126

Issue of settlement by designated committee.

Section 127

Rectification of errors

Section 128

Issue of discharge certificate to be conclusive of matter and time period.

Section 129

Restrictions of scheme

Section 130

Removal of doubts

Section 131

Power to make rules

Section 132

Power to issue orders, instructions etc.

Section 133

Removal of difficulties

Section 134

Protection to officers

C

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