Direct Tax Dispute Resolution Scheme, 2016- Finance Act , 2016
S.208: Scheme not to apply in certain cases -Acceptance of loans or deposits-Penalty under S. 271D and 271E for contravention of S. 269SS will be entitled to have their applications processed for benefit of Direct Tax Dispute Resolution Scheme, 2016. [ ITA, S. 269SS,271D, 271E ]