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
|
