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Description
A comprehensive practical guide to e-Dispute Resolution Scheme 2022
Also Incorporating:
► Who can apply to Dispute Resolution Committee (DRC) for resolution of tax disputes
► Disputes for which application can be made to DRC
► How to apply to DRC
► Procedure to be followed by DRC
► Waiver of Penalty/Immunity from prosecution
► Comparison of application to DRC with appeals u/s 246A & revision u/s 264
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Table of Contents
Chapter : Introduction
Chapter 2 : Dispute Resolution Committee
Chapter 3 : Who is eligible to apply to DRC for the resolution of tax disputes
Chapter 4 : Disputes in respect of which DRC can be availed
Chapter 5 : Application to DRC for dispute resolution in respect of specified orders
Chapter 6 : Procedure to be followed by DRC on receipt of application in Form No. 34BC
Chapter 7 : Waiver of penalty imposable and immunity from prosecution
Appendices
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