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Direct Tax Vivad Se Vishwas Scheme, 2024

Section - 95 - No benefit, concession or immunity to declarant

No benefit, concession or immunity to declarant.

95. Save as otherwise expressly provided in sub-section (3) of section 92 or section 93, nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the declarant in any proceedings other than those in relation to which the declaration has been made.

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