Home Acts & Rules Direct Taxes Schemes e-Dispute Resolution Scheme, 2022 This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Para 15 - Power to specify format, mode, procedure and processes - e-Dispute Resolution Scheme, 2022Extract 15. Power to specify format, mode, procedure and processes. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall, in consultation with the jurisdictional Principal Chief Commissioner of Income-tax or the Principal Director General of Income-tax, in charge of the Dispute Resolution Committee and with the approval of the Board, lay down the standards, procedures and processes for effective functioning of the Dispute Resolution Committees under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:__ (i) service of the order or any other communication; (ii) receipt of any information or documents from the person in response to the notice, order or any other communication; (iii) issue of official email-id to the Dispute Resolution Committee; (iv) issue of acknowledgment of the response furnished by the person; (v) provision of e-proceedings facility including login account facility, tracking status of dispute resolution proceedings, display of relevant details, and facility of download if so required; (vi) accessing, verification and authentication of information and response including documents submitted during the dispute resolution proceedings; (vii) receipt, storage and retrieval of information or documents in a centralised manner; and (viii) general administration and grievance redressal mechanism in the respective Dispute Resolution Committees. [F. No. 370142/5/2022-TPL-Part1(Part1)] SHEFALI SINGH, Under Secy. Tax Policy Legislation
|