Rule 44DAD - Definitions - Income-tax Rules, 1962

..... ct, where the assessee or the deductor or the collector objects to the adjustments made in the said order; (c) an order of assessment or reassessment, except an order passed in pursuance of directions of the Dispute Resolution Panel; (d) an order made under section 154 of the Act having the effect of enhancing the assessment or reducing the loss; or (e) an order made under section 201 of the Act or an order made under sub-section (6A) of section 206C of the Act and in respect of which the follow .....

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Rule 44DAD - Definitions - Income-tax Rules, 1962

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..... pts for dispute resolution under section 245MA of the Act, means a person in respect of whom: (A) the conditions mentioned in sub-clause (I) of clause (a) of the Explanation to the section 245MA of the Act are satisfied; (B) proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) have not been initiated for the assessment year for which resolution of dispute is sought. (iv) the specified person for the purposes of section 245MA of th .....

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Rule 44DAD - Definitions - Income-tax Rules, 1962

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