Dispute Resolution Scheme for Small & Medium Taxpayers

This is a comprehensive & practical guide to the e-Dispute Resolution Scheme, 2022, which provides a new optional alternate remedy for taxpayers aggrieved by the orders of Assessing Officers.

The Present Publication is the latest 2022 Edition, authored by Taxmann’s Editorial Board. This book is amended by the Finance Act 2022 with the following noteworthy features:

[Eligibility Criteria and the Procedure] for making the application to the Dispute Resolution Committee (DRC)
[Comparative Study of the New Alternative Remedy] concerning the following:
Existing remedies for filing appeals to Commissioner (Appeals) u/s 246A
Filing objections against the draft order to the Dispute Resolution Panel
Filing revision application by PCCIT/CCIT/PCIT/CIT u/s 264
[Charts & Tables] have been used in this book to compare the existing remedies
The contents of the book are as follows:

Introduction
Dispute Resolution Committee
Who is eligible to apply to DRC for the resolution of tax disputes
Disputes in respect of which DRC can be availed
Application to DRC for dispute resolution in respect of specified orders
Procedure to be followed by DRC on receipt of application in Form No. 34BC
Waiver of penalty imposable and immunity from prosecution