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<h1>Individuals must apply to Dispute Resolution Committee with Form 34BC for tax disputes under Section 245MA.</h1> An individual seeking dispute resolution under section 245MA of the Income Tax Act must apply to the Dispute Resolution Committee using Form No. 34BC. This process pertains to disputes arising from variations in specified orders. Applicants must meet certain conditions and submit a fee of one thousand rupees with their application. This provision was introduced through Notification No. 26/2022 on April 5, 2022, as part of the Income-tax Rules, 1962.