Dispute resolution eligibility narrowed: persons under specific assessment provisions and Chapter XIV B proceedings are excluded. Amendment narrows eligibility for the dispute resolution mechanism by excluding certain assessment-related categories from the definition of eligible ... Summary
Dispute resolution eligibility narrowed: persons under specific assessment provisions and Chapter XIV B proceedings are excluded.
Amendment narrows eligibility for the dispute resolution mechanism by excluding certain assessment-related categories from the definition of eligible assessee and adds an express provision that the section will not apply to any proceedings under Chapter XIV B, removing those proceedings from the section's scope.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.