Application for dispute resolution [ Rule 44DAB ] - Income Tax - Ready Reckoner - Income Tax

Application for resolution of dispute before the DRC [ Rule 44DAB ] 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 . [ Rule 44DAB(1) ] - Specified person has to make an application for resolution of dispute before the DRC in Form 34BC with a fee of ₹1,000. [ Rule 44DAB(2) ] - Such application shall be submitted by email to the official email of the Dispute Resolution Committee alongwith proof of payment of tax on the returned income, if available and accompany a fee. [ As per Para 4(1)(iii) of E-dispute Resolution Scheme, 2022 ] Time limit for filing application [ As per Para 4(1)(ii) of E-dispute Resolution Scheme, 2022 ] Such Application has to be filed Cases Time Limit 1. In cases where CIT(A) has already been filed and is pending before the CIT(A) Within such time from the date of constitution of the DRC, as may be specified by the Board 2. In any other case Within 1 month from the date of receipt of specified order.