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Shristi Rajput
May 11, 2026

Submitted By: Shristi Rajput

Circular No. 33/2016 Clarification under direct tax dispute resolution scheme

Issued by the Central Board of Direct Taxes, this circular clarifies various issues relating to the Direct Tax Dispute Resolution Scheme, 2016, including eligibility, calculation of tax, penalty, and procedure for settlement of pending tax disputes.

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