Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Dispute Resolution Committee framework mandates member composition, appointment term, majority decision-making, and removal safeguards. Constitution of a Dispute Resolution Committee is mandated for every region of the Principal Chief Commissioner of Income-tax for dispute resolution under ... Summary
Dispute Resolution Committee framework mandates member composition, appointment term, majority decision-making, and removal safeguards.
Constitution of a Dispute Resolution Committee is mandated for every region of the Principal Chief Commissioner of Income-tax for dispute resolution under Chapter XIX-AA of the Income-tax Act. The Committee consists of three members: two retired Indian Revenue Service officers from the Income-tax cadre meeting the prescribed seniority requirements, and one serving officer not below the rank specified by the Board. Members are appointed for three years, decision is by majority, and removal requires written reasons and an opportunity of being heard.
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