This is a comprehensive & practical guide to the e-Dispute Resolution Scheme, 2022, which provides a new optional alternate remedy for taxpayers aggrieved by the orders of Assessing Officers.
The Present Publication is the latest 2022 Edition, authored by Taxmann's Editorial Board. This book is amended by the Finance Act 2022 with the following noteworthy features:
• [Eligibility Criteria and the Procedure] for making the application to the Dispute Resolution Committee (DRC)
• [Comparative Study of the New Alternative Remedy] concerning the following:
o Existing remedies for filing appeals to Commissioner (Appeals) u/s 246A
o Filing objections against the draft order to the Dispute Resolution Panel
o Filing revision application by PCCIT/CCIT/PCIT/CIT u/s 264.
• [Charts & Tables] have been used in this book to compare the existing remedies
