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Income Tax - Frequently Asked Questions (FAQs) |
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FAQ on e-Dispute Resolution Committee and Form 34BC |
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What is ‘e-Dispute Resolution Committee’? |
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Ans. Dispute Resolution Committee ('DRC') is a committee constituted by the Central Government in accordance with provisions of section 245MA of the Income-tax Act,1961, read with rule 44DAA of Income-tax Rules,1962. e-DRC is an alternative to regular appellate proceedings provided under the Income-tax Act e.g. CIT(A), Tribunal etc. |
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