How to file application before DRC?

Ans. An application to the DRC shall be made in Form No. 34BC electronically in respect of the dispute arising from any variation in the specified order. Such application shall be accompanied by a fee of ₹ 1,000 as per rule 44DAB of Income Tax Rules, 1962. The steps to file Form 34BC are as under:

Step 1:- Click- Login on Income tax Portal www.eportal.incometax.gov.in

Step 2:- Click- Using PAN / TAN as user ID

Step 3:- Click- Navigate to e-file Income Tax Forms

Step 4:- Click- File Income Tax Forms

Step 5:- Click- Fill Form No. 34BC (provide attachment, as applicable) and the self-declaration available on e-filing portal & pay the requisite fee under Challan Major Head “Miscellaneous Receipts (0075)” and Minor head ‘other miscellaneous receipts (800)’ (Detailed procedure is defined in Q. No. 15 below)

Step 6:- Review the details on the preview screen and proceed towards E-verifying the form whether all the details correctly filled.

Step 7:- The taxpayer will E-Verify the Form No. 34BC using Aadhar OTP, EVC or DSC.

Step 8:- After successfully filing of Form No. 34BC along with attachments and self-declaration, the applicant is required to download computer generated form 34BC along with attachments and mail to the designated email ID of respective e-DRC as per the jurisdiction of the applicant.

Please Note: The mail may be sent from the same e-mail ID on which the applicant would like to receive correspondences from e-DRC. (Pr. CCIT region)