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Procedure to be followed by the DRC

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..... t from Assessing Officer - the DRC may seek a report from the assessing officer on the issues covered in the application or on any other issue arising during the course of proceedings; Calling for further information - the DRC may before disposing off the application, call for further information from the assessee or any other person by sending an email to his registered email address; S .....

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..... nity from prosecution provisions in accordance with the provisions of Rule 44DAC , and pass an order of resolution accordingly, which shall be treated as an order not prejudicial to the interest of the assessee; or to not make any modification to the specified order, and pass an order disposing off the application, which shall be treated as an order not prejudicial to the interest of the asse .....

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..... opy of the modified order along with notice of demand upon the assessee specifying a date for making payment of demand; Assessee to furnish proof of payment of demand - the assessee shall, furnish proof of payment of the said demand to the Dispute Resolution Committee and also to the assessing officer; Grant of immunity from prosecution and waiver of penalty - the Dispute Resolution Comm .....

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