CBDT vide Notification No. 27/2022 dated 05.04.2022 notifies e-Dispute Resolution Scheme, 2022 in accordance with the provision of section 245MA of the Income-tax Act, 1961 (‘Act’).
Finance Act, 2021 introduced a new chapter XIX-AA in the Act consisting of section 245MA for constituting the Dispute Resolution Committee (“DRC”) for specified persons who may opt for dispute resolution under the said section and who fulfil specified conditions mentioned in the said section.
The CBDT has constituted DRC and also notified e-Dispute Resolution Scheme, 2022 to dispose of applications in a faceless manner.
The Central Government has also been empowered to make a scheme by notification in the Official Gazette for the purpose of dispute resolution under this provision.
As a result, the Board has notified the e-Dispute Resolution Scheme, 2022 which will be completely faceless.
Read the full text of the e-Dispute Resolution Scheme, 2022 here.
Download CBDT Notification No. 27/2022 dated 05.04.2022 on e-Dispute Resolution Scheme, 2022 in pdf format
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