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<h1>Dispute Resolution Committee composition set with retired IRS members and serving officer to decide disputes by majority.</h1> A Dispute Resolution Committee is required in each regional jurisdiction, constituted of three members: two retired IRS (Income-tax) officers who previously held Commissioner-level or higher posts and one serving senior officer as specified by the Board. Members are appointed by the Central Government for a fixed tenure; retired members may receive a per-case fee and sitting fee. Committee decisions are by majority. The Central Government may remove members for reasons recorded in writing after giving an opportunity to be heard.