e-DRS u/s 245MA of IT Act for Effective Tax Dispute Management

Mitali | Last updated: 30 May 2025

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The e-DRS, managed by the Central Board of Direct Taxes, aims to reduce tax litigation using Section 245MA of the Income-tax Act. It allows eligible taxpayers to electronically apply for dispute resolution to designated Dispute Resolution Committees (DRCs). To be eligible, taxpayers must meet specific conditions regarding their income, the disputed amount, and not have a history of certain serious offences.

e-DRS is managed by the Central Board of Direct Taxes and aims to reduce litigation and provide relief to eligible taxpayers under Section 245MA of the Income-tax Act, 1961. The e-DRS enables the taxpayer, who fulfils certain specified conditions as stipulated in section 245MA of the Act, to

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About the Author

Mitali

Finance Professional

I write about Income Tax, GST, TDS, RBI updates, government schemes, and personal finance in India. My focus is on simplifying complex tax and compliance topics into easy-to-understand guides that help readers stay updated with the latest financial rules, investment options, and regulatory changes.

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