Clause 256 - Scope of ruling and dispute resolution. - Direct Taxes Code, 2010

CHAPTER XVI ADVANCE RULINGS AND DISPUTE RESOLUTION Scope of ruling and dispute resolution. 256. An applicant or appellant, specified in column (2) of the Table given below, may seek a ruling or, as the case may be, a resolution of dispute on matters specified in the corresponding entry of column (3) of the said Table: TABLE Serial number Applicant/Appellant Scope of ruling and dispute resolution (1) (2) (3) 1. Non-resident. A determination in relation to a transaction which has been undertaken, or is proposed to be undertaken, by the applicant, and such determination shall include the determination of any question of law, or of fact, specified in the application. 2. Resident. A determination in relation to the tax liability of a non-resident arising out of a transaction which has been undertaken, or is proposed to be undertaken, by the applicant with such nonresident, and such determination shall include the determination of any question of law, or of fact, specified in the application. 3. Any class of residents, as notified by the Central Government in this behalf. A determination in respect of an issue relating to computation of tax bases which is pending before any income-tax authority, or the Appellate Tribunal, and such determination shall include the determination of any question of law or of fact relating to such computation of tax bases specified in the application. 4. Public Sector company or Commissioner A resolution of any dispute relating to Company computation of tax bases or any other issue arising from— (i) an appellate, penalty or rectification order of the Commissioner (Appeals); (ii) a revision, penalty or rectification order of the Commissioner, felt in the case of a public sector company. 5. Public Sector Company. A resolution of any dispute relating to computation of tax bases or any other issue arising from the order of an Assessing Officer passed in pursuance of the direction of the Dispute Resolution Panel, or any rectification order in relation to such order.