Notification No.34/2016 [F.No.142/11/2016-TPL] / SO 1902(E)

To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]

What this is

Notification No.34/2016 [F.No.142/11/2016-TPL] / SO 1902(E) was published on 26 May 2016. Its subject is To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)].

What it does

In exercise of the power under section 202 of the Finance Act, 2016, the Central Government appoints 31 December 2016 as the date on or before which a person may make a declaration to the designated authority in respect of a tax arrear or specified tax under the Direct Tax Dispute Resolution Scheme, 2016.

Who it reaches

Persons with a tax arrear in dispute who wish to settle under the Scheme
Persons with a specified tax within the Scheme
Designated authorities receiving declarations
Advisers weighing settlement against continued litigation

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.3	s.3
s.202	s.390

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 26th May, 2016
NOTIFICATION
S.O.1902(E).- In exercise of the powers conferred by section 202 of the Finance Act, 2016 (28 of 2016), the Central Government hereby appoints the 31" day of December, 2016 as the date on or before which a person may make a declaration to the designated authority in respect of tax arrear or specified tax under the Direct Tax Dispute Resolution Scheme, 2016.
[Notification No.34/2016, F.No.142/11/2016-TPL]
(Dr. T.5. Mapwal)
Under Secretary to the Government of India

From when

26 May 2016, the last date for a declaration being 31 December 2016.

What to watch

The notification is dated 26 May 2016 and fixes 31 December 2016 as the last date for making a declaration.
The date applies to both limbs of the Scheme, a tax arrear and a specified tax.
A declaration made after that date is outside the Scheme, so the date is the operative limit for anyone considering it.

Where you meet it

In deciding whether to withdraw an appeal and file a declaration under the Direct Tax Dispute Resolution Scheme, 2016 before the appointed date.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No.35/2016 [F.No.142/11/2016-TPL] / SO 1903(E) · Notification No. 33/2016 [F.No.142/8/2016-TPL] / SO 1831(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.