FAQ on e-Dispute Resolution Committee and Form 34BC

Chapters / List

1. What is ‘e-Dispute Resolution Committee’?

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2. Who can approach e-DRC?

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3. Who is a ‘specified person’?

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4. What are additional conditions for an application to be filed before DRC against specified orders?

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5. Why should one approach e-DRC?

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6. What are the powers of e-DRC?

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7. Can e-DRC terminate the proceedings?

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8. Which are the ‘specified order’ against which appellant can approach e-DRC?

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9. How to file application before DRC?

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10. On which e-mail ID I have to send the downloaded Form 34BC along with annexures?

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11. Who can file Form 34BC?

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12. What are the modes in which Form 34BC can be filed?

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13. How can Form 34BC be e-verified?

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14. How to pay application fee through e-Pay tax functionality?

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15. Does Form 34BC require any mandatory attachment?

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16. What should the applicant do if submission of Form 34BC fails showing error message, “Invalid Input” or “Submission Failed”?

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17. Is Revision functionality available for Form 34BC?

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18. Where to view/download the filed form details after filing of Form 34BC?

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19. Will the applicant get any communication after filing of Form 34BC?

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20. What should the applicant do if not able to view the filed form details or receive any communication regarding filing of form 34BC?

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21. What is the Time limit to apply before e-DRC?

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22. How will the applicant know whether his application under Form 34BC is accepted or rejected?

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23. How will the applicant remove the deficiency in his application?

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24. What will happen to pending appeal of applicant before CIT(A) after rejection of application by the e-DRC OR if no appeal has been filed before the CIT(A) before coming to e-DRC?

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25. What should applicant do after the receipt of communication from e-DRC that his application is accepted by e-DRC to be proceeded with?

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26. What is the proof of withdrawal of appeal filed under section 246A of the Act or withdrawal of application before the Dispute Resolution Panel?

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27. What if application of appellant is rejected by e-DRC?

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28. What will happen to the original appeal filed before CIT(A), in the event of application being accepted by e-DRC?

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29. How the proceedings before e-DRC will proceed?

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30. Can applicant furnish additional documentary evidence during the e-DRC proceedings?

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31. Can applicant avail opportunity of personal hearing before e-DRC?

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32. Is there any time limit for completion of proceedings by e-DRC?

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33. What are the orders e-DRC can pass?

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34. How will applicant know that the proceedings before Dispute Resolution Committee are over?

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35. What are the steps after the applicant receive copy of order of resolution from e-DRC?

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36. What will applicant do after the payment of demand?

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37. Whether Appeal or Revision against modified order is allowed?

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38. Can applicant go back to CIT(A), if not satisfied with order of e-DRC?

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39. Can applicant add an Authorized Representative to file Form 34BC on his behalf?

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40. What would happen if e-DRC grants waiver/reduction of penalty?

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