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of <h1>e-Settlement Scheme 2021 launched for electronic resolution of direct tax disputes under section 245D of Income-tax Act.</h1> The e-Settlement Scheme, 2021, established by the Central Government under the Ministry of Finance's Department of Revenue, is enacted pursuant to the powers granted by sub-sections (11) and (12) of section 245D of the Income-tax Act, 1961. This scheme, officially notified as Notification No. 129/2021 by the Central Board of Direct Taxes, aims to facilitate the settlement of direct tax disputes electronically. It became effective upon its publication in the Official Gazette on November 1, 2021.
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