What are additional conditions for an application to be filed before DRC against specified orders?

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..... ) - Income Tax - Manuals - Ans. An assessee can approach the DRC against the specified orders, by filing Form 34BC, only when the following conditions are satisfied: 1. the aggregate amount of variat .....

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..... mation received under an agreement referred to in Section 90 or Section 90A. (Where the variation is relating to default in deduction or collection of tax at source, it shall refer to the amount on wh .....

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