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[Cites 0, Cited by 0] [Section 3] [Entire Act]

State of Bihar - Subsection

Section 3(1) in The Bihar Settlement of Taxation Disputes Act, 2021

(1)Subject to other provisions of this Act, a dispute pending under the law may, on an application being made in this behalf by a party, be settled upon payment of the settlement amount as specified in column 3 of the Table appended herein below:Explanation.— For the purposes of this sub-section, the expression “settlement amount” shall not include any payment towards any arrear of admitted tax and the party shall deposit the total amount of admitted tax.