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TMI BlogInsertion of new Chapter XIX-AA.X X X X Extracts X X X X X X X X Extracts X X X X ..... spute Resolution Committee. 245MA. (1) The Central Government shall constitute, one or more Dispute Resolution Committees, as may be necessary, in accordance with the rules made under this Act, for dispute resolution in the case of such persons or class of persons, as may be specified by the Board, who may opt for dispute resolution under this Chapter in respect of dispute arising from any v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a dispute resolution system with dynamic jurisdiction. (4) The Central Government may, for the purposes of giving effect to the scheme made under sub-section (3), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order to which the provisions of section 9 or section 12A of the said Act do not apply, has been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board;or (ii) such order of detention being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies (Prevention) Act, 1967 (37 of 1967.), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985.), the Prohibition of Benami Transactions Act, 1988 (45 of 1988.), the Prevention of Corruption Act, 1988 (49 of 1988.) or the Prevention of Money-laundering Act, 2002 (15 of 2003.) has been instituted and he has been convicted of any offence punishable under any of those Acts; (C) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) such order is not based on search initiated under section 132 or requisition under section 132A in the case of assessee or any other person or survey under section 133A or information received under an agreement referred to in section 90 or section 90A; (iii) where return has been filed by the assessee for the assessment year relevant to such order, total income as per such return does n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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