(1) An eligible applicant who opts for the Scheme would have to file an application in the Form to prescribed by rules made thereunder. The application shall be signed in the case of an individual, by the individual himself or a person duly authorized by the individual or a person competent to act on his behalf. In case of person other than an individual, the declaration shall be signed by a person duly authorized or a person competent to act on behalf of entities other than an individual.
(2) The application shall be made to the Assessing Officer in such form and in such manner, as may be specified in the order by the Commissioner.
(3) Subject to the other provisions of this Act, where an applicant desires to settle the arrears of outstanding dues as per return furnished for the particular tax period under the relevant State Taxation Acts, he shall submit a separate application for each of such return or revised return under each relevant State Taxation Act.
(4) Where any Appellate Authority including Tribunal, or the Court has remanded the case back to any authority under the relevant State Taxation Acts, for giving effect to the directions given therein and such order has not been passed on or before the date of commencement of this Act, then such cases shall not be eligible for settlement under this Act:
Provided that, the applicant may be eligible to settle the amount of tax, interest, surcharge and penalty as per the directions given by the said authority or the Court and in case, no such specific directions are given then such tax, interest, surcharge and penalty shall be determined by the applicant.