Procedure to be followed by the DRC

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..... ues covered in the application; Seeking report from Assessing Officer - the DRC may seek a report from the assessing officer on the issues covered in the application or on any other issue arising during the course of proceedings; Calling for further information - the DRC may before disposing off the application, call for further information from the assessee or any other person by sending an email .....

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..... enalty and immunity from prosecution provisions in accordance with the provisions of Rule 44DAC , and pass an order of resolution accordingly, which shall be treated as an order not prejudicial to the interest of the assessee; or to not make any modification to the specified order, and pass an order disposing off the application, which shall be treated as an order not prejudicial to the interest o .....

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..... e modified order along with notice of demand upon the assessee specifying a date for making payment of demand; Assessee to furnish proof of payment of demand - the assessee shall, furnish proof of payment of the said demand to the Dispute Resolution Committee and also to the assessing officer; Grant of immunity from prosecution and waiver of penalty - the Dispute Resolution Committee shall, on rec .....

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