{"id":808,"date":"2024-09-26T17:14:10","date_gmt":"2024-09-26T11:44:10","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=808"},"modified":"2025-06-26T15:56:45","modified_gmt":"2025-06-26T10:26:45","slug":"e-drs","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/e-drs\/","title":{"rendered":"e-DRS u\/s 245MA of IT Act for Effective Tax Dispute Management"},"content":{"rendered":"\n<p>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.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-1024x538.jpg\" alt=\"\" class=\"wp-image-812\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-1024x538.jpg 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-300x158.jpg 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-768x403.jpg 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>The e-DRS enables the taxpayer, who fulfils certain specified conditions as stipulated in section 245MA of the Act, to file an application electronically for dispute resolution to the DRC designated for the region of Principal Chief Commissioner of Income-tax having jurisdiction over the taxpayer.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#What_is_DRC\" >What is DRC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#Who_is_a_%E2%80%9Cspecified_person%E2%80%9D_for_e-DRS\" >Who is a &#8220;specified person&#8221; for e-DRS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#Who_is_Eligibile_for_the_Purpose_of_e-DRS_application\" >Who is Eligibile for the Purpose of e-DRS application?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#Disputed_Order_Limit\" >Disputed Order Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#Income_Limit\" >Income Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#Excludes\" >Excludes<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#Application_Process\" >Application Process<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#How_to_apply_for_e-DRS\" >How to apply for e-DRS?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#Deadline_to_file_e-DRS_application\" >Deadline to file e-DRS application<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/e-drs\/#DRCs_Role_in_Modifying_Variations_and_Penalties\" >DRC&#8217;s Role in Modifying Variations and Penalties<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_DRC\"><\/span>What is DRC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dispute Resolution Committees (DRC) is a committee constituted by the Central Government in accordance with provision of section 245 MA of the Income Tax Act.<\/p>\n\n\n\n<p>DRCs have been set up in 18 regions across India, designated to handle applications for dispute resolution. Their contact details can be found on the Income Tax Department\u2019s website.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_a_%E2%80%9Cspecified_person%E2%80%9D_for_e-DRS\"><\/span>Who is a &#8220;specified person&#8221; for e-DRS?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Specified person means a person who fulfils the conditions mentioned as per section 245MA(5) of Income Tax Act 1961 read with rule 44DAD of Income Tax Rules 1962 which are as under:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>He is not a person in respect of whom an order of detention has been made under the conversation of Foreign Exchange and Prevention of Smuggling Activities Act 1974.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>He is not a person in respect of whom prosecution has been instituted and has been convicted of any offence punishable under any of the following Acts:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Indian Penal Code<\/li>\n\n\n\n<li>Unlawful Activities (Prevention) Act, 1967<\/li>\n\n\n\n<li>Prevention of Corruption Act, 1988<\/li>\n\n\n\n<li>Prevention of Money Laundering Act, 2002<\/li>\n\n\n\n<li>Prohibition of Benami Transaction Act, 1988<\/li>\n\n\n\n<li>Narcotic Drugs and Psychotropic Substance Act, 1985<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_Eligibile_for_the_Purpose_of_e-DRS_application\"><\/span>Who is Eligibile for the Purpose of e-DRS application?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Disputed_Order_Limit\"><\/span>Disputed Order Limit<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Aggregate sum of variations must not exceed Rs. 10 lakh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Income_Limit\"><\/span>Income Limit<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Returned income for the assessment year should not exceed Rs. 50 lakh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Excludes\"><\/span>Excludes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Orders based on searches, surveys, or information under Sections 90\/90A are not eligible.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Application_Process\"><\/span>Application Process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Application to be filed in Form No. 34BC electronically on the e-filing portal as per Rule 44DAB.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_apply_for_e-DRS\"><\/span>How to apply for e-DRS?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Log in to the Income Tax portal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Click using PAN\/TAN as user ID<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Navigate to Dashboard -> e-File -> Income Tax Forms -> File Income Tax Forms -> Select Form 34BC -> Fill.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>E-Verify using Aadhar OTP, EVC, or DSC.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Deadline_to_file_e-DRS_application\"><\/span>Deadline to file e-DRS application<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Within one month of receiving the specified order.<\/p>\n\n\n\n<p>If an appeal is pending before the CIT (Appeals), the e-DRS application must be filed by on or before 30.09.2024.<\/p>\n\n\n\n<p>For specified orders passed on or before 31.08.2024, application can also be filed by 30.09.2024.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"571\" height=\"721\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-notification1.png\" alt=\"\" class=\"wp-image-809\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-notification1.png 571w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-notification1-238x300.png 238w\" sizes=\"auto, (max-width: 571px) 100vw, 571px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"571\" height=\"482\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-notification2.png\" alt=\"\" class=\"wp-image-810\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-notification2.png 571w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/eDRS-notification2-300x253.png 300w\" sizes=\"auto, (max-width: 571px) 100vw, 571px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"DRCs_Role_in_Modifying_Variations_and_Penalties\"><\/span>DRC&#8217;s Role in Modifying Variations and Penalties<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The DRC can modify variations and grant penalty\/prosecution relief under Rule 44DAC.<\/p>\n\n\n\n<p>It must pass its order within six months from the month the application is admitted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>e-DRS is managed by the Central Board of Direct Taxes and aims to reduce litigation and provide relief to eligible [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":812,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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