e-Dispute Resolution Scheme, 2022

Year: 2024

Author: Ram Dutt Sharma

• Abolition of Settlement Commission and Constitution of Dispute Resolution Committee
  * Constitution of e-Dispute Resolution Committee for Small and Medium Taxpayers
  * Selection Procedure & Appointment Terms for Dispute Resolution Committee
  * Dispute Resolution Committee across Country
  * Dispute Resolution Committee in Certain Cases
  * Application for Dispute Resolution before the Dispute Resolution Committee
  * Procedure to be Followed by Dispute Resolution Committee
  * Power to Reduce or Waive Penalty Imposable or Grant Immunity from Prosecution or both under the Income Tax Act
  * Time Limit for Passing an Order
  * Termination of Proceedings
  * Definitions
  * Authentication of Electronic Record 
  * No Personal Appearance before the Dispute Resolution Committee
  * Power to Specify Format, Mode, Procedure and Processes
  * Where Assessee not eligible for benefit of Provisions of Section 245MA 
  * Notifications—e-Dispute Resolution Scheme, 2022 
  * FAQ – e-Dispute Resolution Committee and Form 34BC
  * e-Settlement Scheme, 2021

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