Para 1 - Short title and commencement - E-dispute Resolution Scheme, 2022

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 27/2021 New Delhi, the 5th April, 2022 (INCOME-TAX) S.O. 1642(E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 245MA of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby makes the following Scheme, namely:__ 1. Short title and commencement. (1) This Scheme may be called the e-Dispute Resolution Scheme, 2022. (2) It shall come into force on the date of its publication in the Official Gazette.