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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
6
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 5th April, 2022
G.S.R 274(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 245MA read with
section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following
rules further to amend the Income-tax Rules, 1962, namely:-
1.
Short title and commencement.— (1) These rules may be called the Income-tax (Seventh Amendment)
Rules, 2022.
(2) They shall come into force with effect from the date of their publication in the Official Gazette.
2.
In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after PART IX-A, the following
PART shall be inserted, namely:––
‘PART IX-AA DISPUTE RESOLUTION COMMITTEE
44DAA. Constitution of Dispute Resolution Committee.–– (1) The Central Government shall constitute a Dispute
Resolution Committee for every region of Principal Chief Commissioner of Income-tax for dispute
resolution, as provided under the Chapter XIX-AA of the Act.
(2) Each Dispute Resolution Committee shall consist of three members, as under:––
(a)
two members shall be retired officers from the Indian Revenue Service (Income-tax), who have held the
post of Commissioner of Income-tax or any equivalent or higher post for five years or more; and
(b)
one serving officer not below the rank of Principal Commissioner of Income-tax or Commissioner of
Income-tax as specified by the Board.
(3) The members shall be appointed by the Central Government for a period of three years.
(4) The Central Government may fix a sum to be paid as fee to a member, who is retired officer, on a per case basis,
along with a sitting fee, so decided by the Board.
(5) The decision of the Dispute Resolution Committee shall be by majority.
(6) The Central Government may, by recording reasons in writing and after giving an opportunity of being heard,
remove any member from the Dispute Resolution Committee.
44DAB. Application for resolution of dispute before the Dispute Resolution Committee.–– (1) An application to
the Dispute Resolution Committee shall be made in Form No. 34BC by the person, who opts for dispute resolution
under section 245MA of the Act in respect of dispute arising from any variation in the specified order in his case and
who fulfills the specified conditions.
(2) Every application in connection with resolution of dispute shall be accompanied by a fee of one thousand rupees.
44DAC. Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the
Act.–– (1) The Dispute Resolution Committee shall, upon receipt of intimation as per clause (xix) of sub-paragraph
(1) of paragraph 4 of the e-Dispute Resolution Scheme, 2022, and subject to such conditions as it may think fit to
impose for the reasons to be recorded in writing, grant to the person who made the application for dispute resolution
under section 245MA of the Act, waiver of penalty imposable or immunity from prosecution or both, in respect of the
order which is the subject matter of resolution, if it is satisfied that such person has,––
(i) paid the tax due on the returned income in full if available; and
(ii) co-operated with the Dispute Resolution Committee in the proceedings before it.
(2) Notwithstanding anything contained in sub-rule (1), no immunity shall be granted by the Dispute Resolution
Committee in a case where the proceedings for the prosecution for an offence have been initiated before the date of
receipt of the application, as referred to in clause (i) of sub-paragraph (1) of paragraph 4 of the e-Dispute Resolution
Scheme, 2022.
(3) An immunity granted to a person under sub-rule (1) shall stand withdrawn, if such person fails to comply with any
of the conditions subject to which the immunity was granted and thereupon the provisions of the Act shall apply as if
such immunity or waiver had never been granted.
44DAD. Definitions
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
7
For the purposes of this sub-chapter,––
(i) “Dispute Resolution Committee” means the Dispute Resolution Committee constituted under section
245MA of the Act;
(ii) the “specified order” in relation to a dispute under section 245MA of the Act means:––
(a) a draft order as referred to in sub-section (1) of section 144C of the Act;
(b) an intimation under sub-section (1) of section 143 of the Act or sub-section (1) of section 200A
of the Act or sub-section (1) of section 206CB of the Act, where the assessee or the deductor or
the collector objects to the adjustments made in the said order;
(c) an order of assessment or reassessment, except an order passed in pursuance of directions of the
Dispute Resolution Panel;
(d) an order made under section 154 of the Act having the effect of enhancing the assessment or
reducing the loss; or
(e) an order made under section 201 of the Act or an order made under sub-section (6A) of section
206C of the Act and in respect of which the following conditions are satisfied, namely:––
(A) the aggregate sum of variations proposed or made in such order does not exceed ten lakh
rupees;
(B) the return has been furnished by the assessee for the assessment year relevant to such order
and the total income as per such return does not exceed fifty lakh rupees; and
(C) the order in the case of the assessee is not based on,––
(I) search initiated under section 132 of the Act or requisition made under section 132A of
the Act in the case of the assessee or any other person; or
(II) survey carried out under section 133A of the Act; or
(III) information received under an agreement referred to in section 90 or 90A of the Act.
Explanation: For the purposes of clause (e) of sub-rule (ii), the variation in the specified
order relating to default in deduction or collection of tax at source, shall refer to the amount
on which tax has not been deducted or collected in accordance with the Act.
(iii) the “specified conditions” in relation to a person who opts for dispute resolution under section 245MA
of the Act, means a person in respect of whom:––
(A) the conditions mentioned in sub-clause (I) of clause (a) of the Explanation to the section 245MA of
the Act are satisfied;
(B) proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of
Tax Act, 2015 (22 of 2015) have not been initiated for the assessment year for which resolution of
dispute is sought.
(iv) the “specified person” for the purposes of section 245MA of the Act shall be a person who fulfills the
specified conditions.
3.
In the principal rules, in the Appendix-II, after Form No.34BB, the following FORM shall be inserted,
namely:––
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
“FORM NO. 34BC
(See rule 44DAB)
(e-Form)
Application to the Dispute Resolution Committee
Personal Information
First Name
Middle
Name
Last Name or Name of
Entity
Permanent Account Number or
Aadhaar Number
TAN (if available)
Flat/ Door/ Block No.
Name of Premises/
Building/ Village
Road/ Street/ Post Office
Area/ Locality
Town/City/District
State
(Select)
Country
(Select)
Pin Code
Phone No.
with STD
code/
Mobile No.
Email Address
Order against which application is
filed
1
Assessment year in connection with which the application is
preferred/ Enter financial year in case Application is filed
against an order where assessment year is not relevant
Assessment Year
Financial Year
2
Details of specified order against which application is filed
a
Section and sub-section of the Income-tax
Act, 1961
b
Date of Order
c
Date of service of Order / Notice of
Demand
3
Income-tax Authority passing the specified order
Application Details
4
a
Amount of Income Assessed (in Rs.)
b
Total Addition to Income (in Rs.)
c
In case of Loss, total disallowance of Loss in assessment (in Rs.)
d
Amount of Addition/ Disallowance of Loss disputed in application (in
Rs.)
e
Amount of Disputed Demand (in Rs.) – Enter Nil in case of Loss
Pending Application
5
Whether an application in relation to any other assessment year/ financial year is pending in
the case of the assessee with any Dispute Resolution Committee
Yes/ No
5.1
If reply to 5 is Yes, then give following details.-
a
Dispute Resolution Committee, with whom the application is pending
b
Application No. and date of filing of application
c
Assessment year/ financial year in connection with which the application
has been preferred
d
Income-tax Authority passing the specified order
e
Section and sub-section of the Act, under which the specified order has
been passed
f
Date of such Order
Details of
Taxes paid
6
Where a return has been filed by the assessee for the assessment year in connection with
which the application is filed, whether tax due on income returned has been paid in full
Yes/No/N
ot
Applicable
6.1
If reply to 8 is Yes, then enter details of return and taxes paid
a
Acknowledgement number
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
9
b
Date of filing
c
Total tax paid
Statement of facts, Grounds of
application and additional evidence
7
Statement of Facts
Facts of the case in brief (not exceeding 1000 words)
List of documentary evidence relied upon
8
Whether any documentary evidence other than the evidence produced
during the course of proceedings before the Income-tax Authority has
been filed
Yes / No
8.1
If reply to 8 is Yes, furnish the list of such documentary evidence
9
Grounds of Application (each ground not exceeding 100 words)
1.
2.
3.
Application
filing details
10
Details of application Fees Paid
BSR Code
Date of payment
Sl. No.
Amount
Tax paid on
returned
income
11
Details of tax paid on returned income
Assessment Year
Tax due as per return
Tax paid on RoI
Date of filing of
12
Registered email ID/ address to which notices may be sent to the assessee
Form of verification
I, ____________________________ PAN- ________________, do hereby declare that what is stated above is true to
the best of my information and belief. It is also certified that no additional evidence other than the evidence stated in
row 8.1 above has been filed.
Place…………
…………………
Signature
Date…………..”.
[Notification No. 26 /2022/[F.No. 370142/05/2022-TPL-Part 1(Part1)]
SHEFALI SINGH, Under Secy.
Note:- The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended
vide notification GSR 256(E), dated the 04th April, 2022.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
