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<h1>CBDT empowered under Rule 3 to set up Dispute Resolution Panels and transfer international tax cases between them</h1> Rule 3 of the Income-tax (Dispute Resolution Panel) Rules, 2009 empowers the Central Board of Direct Taxes to constitute Dispute Resolution Panels at specified headquarters (Delhi, Mumbai, Bengaluru) with jurisdiction over designated States and Union Territories. Each panel consists of three Commissioners of Income-tax as Members. The Principal Chief Commissioner or Chief Commissioner of Income-tax (International Taxation) may, after hearing the eligible assessee and recording reasons, transfer cases between panels or between their respective jurisdictions. Every panel must have a secretariat responsible for receiving objections and documents from eligible assessees and for issuing notices, correspondence, and directions on behalf of the panel, constituted by the relevant Principal Chief Commissioner or Chief Commissioner.