Taxmann's Dispute Resolution Scheme for Small & Medium Taxpayers by Taxmann

S ’ N N A M X A T DISPUTE RESOLUTION SCHEME FOR SMALL & MEDIUM TAXPAYERS

© Taxmann Price : ` 395 Law stated in this book is as amended by the Finance Act, 2022 Published by : Taxmann Publications (P.) Ltd. Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India Phone : +91-11-45562222 Website : www.taxmann.com E-mail : sales@taxmann.com Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications. No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.

CONTENTS

E G A P

Comparison of application to Dispute Resolution Committee (DRC) with appeals to CIT(A) u/s 246A and revision by PCCIT/ CCIT/PCIT/CIT u/s 264

I-15

Specified Order Chart I

I-18

Specified Order Chart II

I-20

Specified Order Chart III

I-22

Specified Order Chart IV

I-24

Specified Order Chart V

I-25

Specified Order Chart VI

I-26

Specified Order Chart VII

I-28

Specified Order Chart VIII

I-30

Specified Order Chart IX

I-32

Specified Order Chart X

I-33

1 INTRODUCTION

dd en s a s a e pm so r e c dn rI on fg o i te u r oo gF5 nd1 i 0 s e 2 i s r , ot a l c sc e sA i t d x u pna sUT i (f d xyo aen t no so i r t i Ms e v o okp ccm a Cl I RB d Den rha e t ) hrs t t e e e d s hn s Wu A

1.6

? s C R D o t s n o i t a c i l p p a g n i k a m t r a t s s e e s s e s s a n a c n e h W

1.5

n6 1 a0 h2 d, ae mm ae Sh dc aS? vn0 i o 2 i Vt 0 2 u rl , a oc t Ks eA mRs ot ea ru w f h ps rs e i i f V D f i s d e e s ex d aa mT et v i hc V ce Si rs e CDx ,a R8 D9T 9t s1 c e ,e oe r i dmD wed h oc n HS a

1.4

e m e h c S e h t f o e t a d e v i t c e f f E

1.3

s nr ee vy ea r p px a et t u m pu si i d d xe am t ed gn aa t l s l a ym l r s a er o wf ee nm ee hh t c fs o n so e i r t uu t l o a esA FeM tr5 n &4 e 2 i n s l o/ a i St u

1.2

p o r d k c a B

1.1

I-5

2 6

6 7

S T N E T N O C

E G A P

s a d e t n i o p p a e b ? t nn ae cm Tn Ir Ce /v To IG Cl . r a r Pt n le a nC oy i t b c i C d sR i r D uf Jo rr e e hb t m e he Wm n o i t c e S [ e e t t i m m o C n o i t u l o s e R

f o n o i t u] tA i t A s nD o4 C4

e t u p s i D

e r o m r o e n o e t u t i t s n o c o t t n e m n r e v o G l a r t n e C f o rs e wC oR PD l a n o i t p o s i C R D g n i h c a o r p p A

P R D f o n o i t i s o p m o c d n a n o i t i n i f e D

u l o s e R e t u p s i D s a e m a s e e t t i m m o C n o i t u l o s e R? l ee t n u pa sP i Dn o st i I

e e s s e s s a e l b i g i l e f o n o i t i n i f e D

l ea l i b c i i g d i l u e j e or t p s rn e di o rt oa i tr n a ev e mk sa s e m s s o a t s te f s a e oe r p do s s dre rps a es wha rfe i l oe b f eg i osi s t l e e s Os o Aa t

P R D o t s nr e od i t r c eo j t b f a or sd i h n ei l i s f n oo t i ea t ei s r s a e v s s d a e es l o b i p g o i l r e p ft o s tn h i a gg i Ra

sO e oA d& e eP s R s e D s s h a t i fw i ,r O e Ad yr bo t tf n d a er o i mdr soe s tp e s sy s s n a oa i d ft o c0 e3 nj obe i oh t t a en s l i i lf i a h ti t no i F nw

e r e h w r Oe Ad r do nt f aa Pr Rd n Di s yn bo i dt ea i wr oa l v l o o f t es t bc oj e t b eo r ue e ds es ce os rs Pa

so nt od i r ta c ee r h i d g n si ’ e P Rb f Do ry e t i pn su a t r to n p ep mo sr s e e h s t s r a u ef s e ye i l n a s nas i e ts f u oos t ha t e Oi h Awt

C R D d n a P R D n e e w t e b e c n e r e f f i D

e e t t i m m o C n o i t u l o s e R e t u p s i D e h t f o s r e w o P

/ n r s ai e n gmo nmi i s os l i Ci f fm hi e t m i h o wC C ll ea a r pp ai i pcc n mi n i orr cPP o Ctr 4o R6 r D2 e n so o/ i t s us nni oom i i t s m i a v o ce i C l r p ? f r pre o e i af h n o snCi e o s r i ot s oi da m r ce i wl m n p op oo i Ha C s

2.8

2.7

2.5-7

2.5-6

18 2.5-5

2.5-4

13 2.5-2

2.6

/ n o i t c u d e d S D T o t g n i t a l e r s e t u p s i d r e v o c e m ? en ho ci t Sc Ce Rl l o Dc sS e oC DT

2.5-3

13 2.5-1

12 2.4

2.5

11 2.3

10 2.2

8 1.8

9 2.1

8 ,d x n aa t x ha t t l a n eo wt i c fa o s n sa e r t t uy pt si i d d o sm r m e vo oc c, x ea mt en ho i ct ? c Sa y v e CsL n Ra r n Dt o i t rsa e e i s t hi i l t ra e uu hc q ee Ws 1.7

I-6

DISPUTE RESOLUTION COMMITTEE

E G A P

e m e h c s e h t g n i l i a v a m o r f s n o s r e p n i a t r e c g n i r r a b f o t c e j b O

gr no i l d i e a vk ao v me or rr f e dd r eo r r n a o bi t An Se t Oe Pd Es Fs Ol e Cn ru e n do ni t uu el l o b s ae nr i e a t t u e d e p sd si nd i o s sCa r Re t e PDs

’ d e t u t i t s n i s i n o i t u c e s o r p ‘ f o g n i n a e M

36 d ue cf i ei s c oe rp ps fr i e ed mn eu hd ce s t c Cv i Rn Do c es hi t e gh nr i l o i a vm ah i mt s on ri f a dg ea r g r s nt a i n bd sne nem t opc s a n r on e i Pt e

g tn r i a l i pa av ta s nm i a o gr af d Ae Sr Or Pa Eb FP OL CL rr e do nm ui r ef ds ai , mP sL i ? rLe e drm roe o h m ni rc s of i t aC n efR t o D e r de e h fn I t

te c ed pa sm e r n e ne i db es t a f i h l er me ed hr co s n o Ci t Rn De t ee hd t gm no i l i h a vw at? sA nn oi S aO rg a P baE enF hoO t sC r se i r npe e d han fu Wo

t ru e d rb oA nS aO fP i E eF mO eC hr ce s d Cn Ru Dn eo s hr t ge np i a l i t? a d vse n i aa n i mga oat ree f d d day eml l r a r su a i t bnc noa i ot t sn o r en e t pe s di af e so h I

rr e o dy nt i ui l db ei a t l a i l t i i v n i i c n ey en ba f so a ht nne oec i m t n ee u cf cr f eo o s ofh rnc peu rs mo off h o r d woe t tCc s P i nI v i a n gro aoc ntn oco sAr s r ee e hp Pt

t rn a ee? yty rel p a p l mp u a o cc i o t t r e a he pt u yyn nbt i adn re o og c f drn a eh o i hc t cs c ni e uds n ae e l h net ebr eee bc d sn a in hsu s na r a oh i b t ee u e cs h es t s el l os i rs W pa f ? e i hr t t t a t u hu o Wb c

dy ei t t l a i i b t i a n i l i l ni ev ei bc sy a n ha nf oo i t t u n ce em s o e r c p r o mf on he r wo tf s nr i o a gC aP sI nr oe s d r n e Pu

re oc fn i ds es ha ch n e ue as l s e ns es ea be sh at ht u nb or i t a ue cy er sa ol ru pc i t fr i a tp a hy n Wa

3.13-2

3.13-1

y b n o i t u l o s e r e t u p s i d g n i l i a v a l ma on ro f i t su ni t ot ss r n e o pc nn i u a t t r o e cn s ni , oC rR a BD

3.12

n o i t u l o s e r e t u p s i d g n i l i a v a m o r f d e r r a b / d e i f i l a uC qR sD i d sh ng ou so r r e h Pt

3.13

3.11

3.10

3.9

” s n o i t i d n o c d e i f i c e p S “

3.8

n o i t u l o s e r e t u p s i d r o f C R D o t y l p p a y a m ” n o s r e P d e i f i c e p S “ 3.7

33 3.6

3.4

32 3.2

33 3.5

32 3.3

32 3.1

S T N E T N O C

I-7

WHO IS ELIGIBLE TO APPLY TO DRC FOR RESOLUTION OF TAX DISPUTES?

S T N E T N O C

E G A P

e c n e f f o h c u s f o d e t c i v n o c s n o s r e P

42 l? l i y l Wp p ?a t r uo ot ce tu n n i et t n e po mc on co i t ec he t s ye bh dt e gr re ad hn cu s i r d a nb ee eh bt

C R D y b n o i t u l o s e R s e t u p s i D f o e p o c S

’ s n o i t i d n o c d e i f i c e p s ‘ s l i f l u f o h w e e s s e s s A

r e d r O d e i f i c e p S

y b d e i f i c e p s e b y a m s a , r e d r o t f a r d g n i d ) uT l c D nB i C ,( r e d dr ra oo hB ce uh St

C 4 4 1 n] oD i t A c eD s 4 f4 o e )l 1 u ( nR f oo i t ) c e( s e b l uu r snb i u os t f do e) r r ( e e f s e r u a sl a C r[ e dt rc oA e th f a t r f Do

)oo 3 tt ( Cse e 4ns os 4i 1t e c se s / s j a ub ro y e dgb rn ol iC iR tf n efD moo sdt s on e i o s r i s e t a p a eri c ho l t p sfp e g a s nf s i a t o i pa O g w n A l i fti ? u f i e / t o r a Pp i h hi t Rx Ww De

en l o i f i t a dc l i l u p op ca ’ e e h? et s d s ro e oi s r ne s aPp eRn l Di o b i t oa g t i t l i e s m ‘ ni l woe i t oc h he t j eb n mo i h oet i sh ftw i rC teR h a D t he i o Wn t

t c A e h t f o 3 4 1 n o] i D t c A eD s 4 f4 o e )l 1 u ( R nf oo i t ) c e( s e b l u ur srb e u ds nf uo n) o( i t e a s u ma il t C n I [

44 e ns i u ea ml ec h/ cA s M e5 h4 t 2 gn no i i lt i a c ve as o? mt o D r A f D d 4 e 4 r r e a l b u s R i f f eo o e) ) s s (( e ee s s s l a uu ar el hc b t fu fo s i tsf a mo hr ) e( Wt

4.5-1

4.6

43 yr? noC afR rdD oeo t f a t ei t n io mn ei i t hea crc i Sal p CAp RMa DBg n gri l nei d i f l inf a u o vs e ag t a nd mi od r re e f et dcf eoa r r r r pa a e fy bi rt ea n be eye etm s s ns s ee e s ms s s sa a s le t l a s i s h Wa t

4.5-2

4.5

45 4.2

47 4.4

46 4.3

45 4.1

43 rd e n da n) ut s de s es t a A i t d i n n i a se g nm i o d ec en cI on rg pe i fr i eo mF5 1 ed0 he2 s co , Sc l t c Ci s A Rd x Dna UT g( ny f i o le i a n n voo i aM t i n s oko rcp a a l m BB I B

44 Explanation

a iii 3.18

Explanation

set e mru eap t s i i n d i r d o e f n C o R i t D n efo mot n s)o e (i c t e a ns c eu i f l ap f l o c p ffa o o g d)n e(k i t e c a i s v m u na ol m c co sb r nuf osg sf n r o o? e l p)e n f r(l o ii e t hddu n t el e ar o r h) s a e W(b r 3.17

2 9 9 1 f o m a c s s e i t i r u c e s f o t c e p s e r n i d e i f i t o n s n o s r e P 3.16

43 3.14

3.15

42 3.13-3

I-8

DISPUTES IN RESPECT OF WHICH DRC CAN BE AVAILED

E G A P

f o ) ( e s u a l C [ t c A e h t f o 1 0 2 n o] i D t c A eD s 4 r4 e de nl uu eR df ao m) ( re e l du rr ob nu As e s u a l C [ t c A e h t f o ) A 6 ( C 6] 0D 2A nD o4 i 4 t c e el s u rR e df no u) e( dl e au mr rb e u ds rf oo n) A( 4.14

dh eg l u i f o yr dh at ed r e l v a l o ss r e e dr re ob de es i e f i h c et pn sa tC s n) ? i a A g( aT I sC l a eh pt pi aw g tn u i od bn ae ? tpC a d hn R Wa D

s i d n a d e l i f n? ” e) es l ba e yp dp aA e( r l r a e sn a o i hs s li a em pm po aC “ ye h bt te n r ao ef e mb sg i n i td a hn e Wp

), os t le nam e e op h? i p t c l a ASa c( e i Tep l p Ihp pCta aere h nhet d atn f f dduo e et Ce l a i fmRs o st iDp a s hnoi i t d ts l n a n l oi ahi l t w l ra e ) pocl s i l pep a amp e eeap hhep c t A l i ( eSf T r e o I e ht C ht e wrnh o e i t t edn r s n e a e t cun h t aCie Ri sh nD hw I

fgdC o neR i s sk oD a )ape s m s i h l d t a e l er si i po a l pf v a Aee a (bp o T ,pt Ir e Ceal e b evh e i r t g owe i l f o e e m bH e e .h e gC s c nR s Se i d s es nDh a eft por e sneh a odt i n s wt I u u lt . ) a iCl s et psRa pnDe o p ac op t nfn A ao o(? T eet i Ie s t a C a m a cy cd i e lb aep h pfc nt ha oS I

lsd a ein pma pmy ao a “ l e sCd i )ee Ahh (tt T ed Ir e Co fn he o t bd i wgn o nc di ed t l no i f en lps a esa pih pd) anA da( T edI r eC ? l l r i a a fe bfip n ” e e) p s l a mea ibe e t h aypt d p raAd e e e (t r hl t t ari e e nm so ha d ia Wh s

4.19

fdeg o hi n n t l taf i c f e)oe pA i l s()h ( T e )w I r 1 C( d n 4 i i haa p Ctrs i a RwP e e Dlrf a g oeen p t ps i l i npaf oa)f i Ao tn( a d T ciI n i g u l p ? nCf pi oeA adt 6 n r4 y d nee n2 api la s srft/ e eleu a g kd ) ee ar A ( mophT p lI al ed i C eeswo i w s ,t f e s i a c e l m s a ere s e pdh h a p si t cp faw Sa I

4.18

4.17

4.13

69 4.16

67 ii

64 e

)g n n oc i i t u a d ce i f r] i t rD c eoA r tD ( n te 4 c 4 Ame sl es u heR s t s fa f o o 4e) 5h( t 1g e nn l u i oc i r tn c b a eh u s s nf re e dfo no) ut( c e ee s f df u ae a mel C rh[ t e s dgs rn o l ov i e na h Aht c

4.12

e us su r a ul pC [ nl i e dn ea s P s a n po i rt e u dl ro os ne aR] tt eD p euA cpD xs4 ei4 ,De t e l n ehu t R mf so f s e so s n) s o( a i e et c l r u e fr r o ib rdu e dfs rof e oc o nn ) Aa(

4.15

ef co n a ue ss r uu a pl nC i [ dl ee s n s a a pP rn e o i dt ru ol o ns ae tR p e ] ceD t xu A ep D ,s t 4 i4 n eDe mel hu st s R e ff s o s o s a fn) o o ( i rt e c e l deu r ri r od b nfu Ao s 4.11

4.10

57 ii

59 (c)

4.9

54 ee] hdD t aA fmD o 4 s4 Bt e Cnl 6eu 0mR t 2s f uo nj od ) i t a( c eel e s hu ftr o ob t )s u 1 ts ( c f nj eo ob ) i t o( c ere s os t u b c a ue l l sl C ro[ c e r dee d nh r ut o ed nr i oe a i hs t a w e m,h it t t cn n Ai I 4.8

te c h At en hi] e t dD fa A o D Am4 0s4 0t 2nl e e nm u ot R i t sf c uo ej s d) fa( o ee )h l 1 t u ( r o nt b os i u ts t c c ef ej o s b) o b ur( so e ts rc e u dua l ndC ue[ d ner e oh i d tr t a eo r me d ih t i a n ws I 4.7

S T N E T N O C

I-9

S T N E T N O C

E G A P

h c u s n i e d a m r o d e s os pe oe rp pu sr nh ok i a tl a i n r e a vt d fe o e mc x ue st eo t n a gs ee r o g gd r ae ed hr To

e oh st e r n ri on f o i ea t ei s r s a e v s s y a yn ba m Co Rr Df g on t i s ni er kae aes t t a euc bpi s s i h od t n sai a r hee d tbr t a hso u t d emi e t f n u i oc pi e st i p us Dl

ehe e dcs i ah s mw e s n s esa ene boh i t t ea vi n ara haC sv. hes s h ko k ah l a 0tl 1d0 n1 na arn ea hd t h ert o r s o s mdl e e i fi f e o r c se a np s ose i t? t nu a i i pC r d sR a i ed vs D eoeo p s et oos y s pre l pps p urs p So aa n o i t c e s r e d n u dA e2 t 3 a i 1 t i n n o i i t hc ce r s a er s e d nn ou de ed s a a bm tn o o ni t i ss i i ru e q de rr or ho c2 u3 S1 n o i t c e s r e d n u t u o d e i r r a c y e v r u s n o d e s a b t o n s i r e d r o hA c3 u3 S1

n a r e d n uA d0 e9 vn i e o ct i ec r e ns or i o t a 0 m9 rn oo f i n t i c ne os n di eo s t a d be tr o r nf e se i r rt e dn re om e he cr ug Sa

y t f i f d e e c x e t o n s e o d e e s s e s s a f o e m o c n i l a t o s t e de ep nu rr uh t k e a Rl

e t u p s i d r o f C R D o t n o i t a c i l p p? ae m ne ah ec kS ae mh t or t e ed l n b i u g i n l e o i t su i l oo hs e Wr

r o f C R D o t n o i t a c i l p p a n a g n i l i f r o f ? ee r t uu dp es ci od ra pf eo hn t o i st i u tl a o hs e Wr

d r a h n i d e l i f e b C B 4 3 . o N m r o F n i C ? Rt Da m or t o nf or i e t p a ca i p l p r po ay np ao Cc

? l i a m e y b C R D o t n o i t a c i l p p a e l i f o t y r o s l u p m o c t i s I

? C R D o t n o i t a c i l p p a g n i l i f r o f t i m i l e m i t e h t s i t a h W

ew ho t l l ma ot ro f n hs t e n oo md eC nR oD nt i u h t b i wr e nd or i o t a d ce i l i p f i pc ae sp e s l i f f o et ep s i s e e c s e s r a ff i to a e ha t Wd

5.6

r do ef i f i C c eR p sD eo ht t d e fl o i f tn r a o pi t? ta r s ce i nl d i pr a gpo aad )de Anf i (a i T c I)e C(p s ooe t th d)t e f ( l i o s f e t es r a bu ap ll a g ecn pni n pi i ara e nd m ar e Co r

5.5

5.3

5.2

5.1

80 4.28

80 4.27

79 4.26

79 4.25

79 `

5.4

4.24

tue) ? c tA l eo u( ps p T se sI i e r C d r o nrft o o i f l ) a An e (o p Ti p It Ca a c d i nn el p a a r p oa f g e n i bg l i n f ll i a ie ef p h pst e air r nOa a t ?aC r ee h l i f dWR r D oo ?y t dCb re R e iDn t f t i i o e c ot be u ptl ts o ns i oe fi so I tr vis a vis

77 4.23

4.22

74 cons

pros

75 e

4.21

4.20

I-10

APPLICATION TO DRC FOR DISPUTE RESOLUTION IN RESPECT OF SPECIFIED ORDERS

E G A P

e b o t n o i t a c i l p p a g n i l i f r o f t i m i l e m i t h t n o m e n o e? hd t e sn i o wk c oe Hr

? C B 4 3 . o N m r o F n i d e l l i f e b o t d e r i u q e r s l i a t e d e h t e r a t a h W a c i l p p a f o s d n u o r G d n a s t c a f f o t n eC mB e4 t 3 a t . S o eN r a m pr eo r pF r oo t f wn oo i Ht

shn / ci o uu t sa Tt c Is i l Ci np ? hapn a g t i a o w nt i s o i a s gni o c i nt vl i i ep a d crp ni d a l ep ns pp ai t sa m C nnR oa d i a D t C a C h ? cs t i R l i rw p D e pd dn ar e e ol nd ih f oe w i ien s f b i i v sw ecr e a r per dd tsr u t h osot n bi di aa ew i gf T ta iI a c C h4e 6po W2 st

r ngo ani Ci r sp i r .a s 2 r 2sa ee 1 2ty 0u 2pt n s e i Yd ? m ) Afs A ( .osT e f . s n I e s . C oa wi t t oa u t el g co gn r sn i oe id r f n n i a ort e o t rp f n e i e pr eCsa r mRe h aDd c i cor t h Ayow d Ml 2 e2 5pi f 4pc i 1 2ae 2 e 0 p ne s2 os i s Y mA te c s oo es rt Sa f

rsd e he d f i? k ra iC ol c eR t0p n 7sD e. o m1st i sfr n s o e o e i dt s 1 s r a 0 a oc 2 i ns l hp i cp s/ n ia u h o w r r i t e e ,f a ds i e rr r r e o a dp vnr n ti u soa on hc bote o i at e b s a di s t er e s va s e ev s t i a n r do g h gncc aa i ssoh t i h w s ekt r ea o s lnf s 2ar e 1we s s dd a nr fa fo o I

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S T N E T N O C

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PROCEDURE TO BE FOLLOWED BY DRC ON RECEIPT OF APPLICATION IN FORM NO. 34BC

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E G A P

” m e t s y s r e t u p m o C “

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l i a m c i n o r t c e l e “ d n a ” l i a m c i n o r t c e l e “ r o” e ”g l i a a ms -s Ee “m

xiv

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6.2-8

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92 viii

92 vii

92 6.1-13

92 6.2

6.2-1

92 6.1-14

91 6.1-12

91 6.1-10

6.1-11

90 6.1-7

91 6.1-9

90 6.1-8

89 6.1-6

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r O e d A r o & d C e R fi D i d o o t t m n s e ’ m O y A a t p s n f i o a f g o a o n r o p i h s i s v i n e r r u r f o o l t a e e e p s p s A e s o s N A

eef d heo s n ts C a e e 4 m rs4 e s 1 e h a d w n e o l f i ) b o t i Ag c e ( e i c T ls i Ie t f C o eo n oh ) t1 h tf t l ( i n w aoo e r pe i r p t e c d ade r /rs o Pob d Rnu e Das s fi i n i or i d t eo o e dt m c rd no f e e o r r dr e ee e f t c c e fif i i eA rc v r ere op e sh S Ns a t d n a n o i t u c e s o r p m e ol rb f a c yi t l i p n p ua mf i my il t ta n n ae rp gf oo t r e v Ci Ra Dw

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108

7.3

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100 6.2-18

102 6.2-20

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6.2-17

100 6.2-16

99 6.2-15

99 6.2-14

101 6.2-19

t c e f f e e v i g o t O A y b d e s s a p e b o t rr e e dd rr oo s d’ eC fiR i d oD o Mt 6.2-11

99 6.2-13

97 6.2-10

97 6.2-12

96 6.2-9

105

7.1

S T N E T N O C

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WAIVER OF PENALTY IMPOSABLE AND IMMUNITY FROM PROSECUTION

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APPENDICES

2 6 9 1 , S E L U R X A T E M O C N I F O S E L U R T N A V E L E R

117

2 2 0 2 , E M E H C S N O I T U L O S E R E T U P S I D e

114 APPENDIX 2

APPENDIX 3

: : :

1 6 9 1 , T C A X A T E M O C N I F O N O I T C E S T N A V E L E R

111 APPENDIX 1

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