E-Dispute Resolution Scheme, 2022 - Constitution of DRC - Income Tax - Ready Reckoner - Income Tax

E-Dispute Resolution Scheme, 2022 - Constitution of DRC I. Constitution - CG would constitute a DRC for every region of PCCIT for dispute resolution. II. Composition - Each DRC would consist of 3 members, as under : - a. 2 Members would be retired officers from the IRS (income-Tax), who have held the post of CIT or any equivalent or higher post for 5 years or more; and b. 1 Serving Officer not below the rank of CIT/PCIT. III. Time Period - the member would be appointed by CG for a period of 3 years. IV. Fee to be paid to member - The CG may fix a sum to be paid as fee to a member, who is retired officer, on a per case basis, alongwith a sitting fee, so decided by the CBDT. V. Decision of DRC - The decision of the DRC shall be by majority. VI. Removal of member - The CG may remove any member from the DRC after recording reasons in writing and after giving an opportunity of being heard.