e-Dispute Resolution Scheme, 2022

Book Details

Chapter 1: Introduction	1
Note on Clause 67 of Finance Bill, 2022	1
Extract of Clause 67 of Finance Bill, 2022	2
Purpose of the amendment	2
Key Features of the e-DRS Scheme	2
Benefits of the e-DRS Scheme	3
Features of e-Dispute Resolution Scheme, 2022	3
Eligible person	4
Application shall be filed in the Form No. 34BC	4
Entire communication will be in electronic mode	5
Proceedings not open to the public	5
Language of the Dispute Resolution Committee	5
DRC has no power to reduce or waive the interest	6
No provision for appeal	6
For accepted additions or non-qualifying additions	6
Comparative summary of appeal with CIT(A) / JCIT(A) Vs. Application with E-Dispute Resolution Scheme, 2022	6

Chapter 2: Abolition of Settlement Commission and Constitution of Dispute Resolution Committee	�
Dispute resolution Committee to substitute Settlement Commission	8
Abolition of Income-tax Settlement Commission	8
Constitution of Dispute Resolution Committee (DRC)	10

Chapter 3: Constitution of e-Dispute Resolution Committee for Small and Medium Taxpayers	�
Features of e-Dispute Resolution Scheme, 2022	13
Meaning of Specified Order	13
Specified Conditions	14
Proceedings shall be Faceless	14
Purpose of the amendment	15
Analysis	15
(i) Specified Order	15
(ii) Others	16
Proceedings shall be Faceless	18

Chapter 4: Selection Procedure & Appointment Terms for Dispute Resolution Committee	�
Eligibility:	21
3. Period of engagement /Tenure:	22
4. Definitions:	22
5. Remuneration/Fee and allowances:	22
6. Designation of serving Member:	23
7. Expenses related to Dispute Resolution Committee meetings:	23
Interpretation	23
Residuary provisions	23
Power to relax	23

Chapter 5: Dispute Resolution Committee across Country	�
Office Order No. 176 of 123	24

Chapter 6: Dispute Resolution Committee in Certain Cases

Chapter 7: Application for Dispute Resolution before the Dispute Resolution Committee	�
Application for resolution of dispute before the Dispute Resolution Committee [Rule 44DAB of Income-tax Rules, 1962]	39
Application for dispute resolution:	39
Time Limit for Application:	40
Screening of application	40
Meaning of Specified Order	41
Specified Conditions	42
Remedy, in cases where application was rejected	43

Chapter 8: Procedure to be Followed by Dispute Resolution Committee	�
Termination of dispute resolution proceedings by Dispute Resolution Committee	45
Intimate the income-tax authority	46
Assessee may file an appeal to the Commissioner (Appeals)	46

Chapter 9: Power to Reduce or Waive Penalty Imposable or Grant Immunity from Prosecution or both under the Income Tax Act	�
Power of Dispute Resolution Committee [Section 245MA(2)]:	48
Rule 44DAC:	48

Chapter 10: Time Limit for Passing an Order

Chapter 11: Termination of Proceedings

Chapter 12: Definitions Specified order:	53
Specified Conditions:	54

Chapter 13: Authentication of Electronic Record	�
Delivery of electronic record	55

Chapter 14: No Personal Appearance before the Dispute Resolution Committee

Chapter 15: Power to Specify Format, Mode, Procedure and Processes

Chapter 16: Where Assessee not eligible for benefit of Provisions of Section 245MA

Chapter 17: Notifications—e-Dispute Resolution Scheme, 2022	�
CBDT Notification No. 26/2022, dated 05.04.2022	60
‘PART IX-AA DISPUTE RESOLUTION COMMITTEE	61
44DAD. Definitions	62
CBDT Notification No. 27/2022, dated 05.04.2022	68
Application for dispute resolution	71
Screening of application	71
Procedure to be followed by Dispute Resolution Committee	72

Chapter 18: FAQ – e-Dispute Resolution Committee and Form 34BC

Chapter 19: e-Settlement Scheme, 2021	�
Option to withdraw pending settlement applications as on 31.01.2021 [Section 245M]	89
Conditions to be fulfilled for acceptance of applications for settlement before the Interim Board	90
Settlement applications before Interim Board can be filed by 30.09.2021	91
CBDT notifies ‘e-Settlement Scheme, 2021’ to settle pending Settlement Commission applications	91
E-SETTLEMENT SCHEME, 2021	91
CBDT authorised CIT to admit and process application filed before Interim Board by extended due date of 30.09.2021	102

About the Author

Ram Dutt Sharma

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.

He is recipient of first-ever Finance Minister's Award 2017, the Income Tax Departments highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon'ble Union Finance Minister, Shri ArunJaitley conferred this Finance Ministers Award for Excellence for his meritorious services at VigyanBhawan, New Delhi on 24.07.2017.

Awarded by Hon'ble Member (Revenue& TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter Miscellaneous Orders in Let Us Share A compilation of Best Practices & Orders Vol. VIII released on 31stOctober, 2016.

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