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<h1>Ombudsman can issue award if complaint unresolved in a month; includes directives, compensation, and officer appointment.</h1> If a complaint is unresolved within a month, the Ombudsman may issue an award after considering evidence and relevant tax laws. The award includes directives to tax authorities, a possible token compensation up to 5,000, and designates an officer for communication. The award becomes binding if the complainant accepts it within 15 days. If not accepted, it lapses. Compensation is paid from the tax authority's budget. The tax authority must comply with the award within a month and report back to the Ombudsman.