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of <h1>Dispute Resolution Committee Handles Tax Disputes Under Section 245MA; Conditions Include Income Limits and Compliance.</h1> The Dispute Resolution Committee, established under section 245MA of the Income Tax Act, addresses disputes related to specified orders, including draft orders under section 144C and certain intimations and assessment orders. These specified orders must meet conditions such as not exceeding variations of ten lakh rupees and total income not exceeding fifty lakh rupees. The specified conditions for opting for dispute resolution include compliance with section 245MA and the absence of proceedings under the Black Money Act for the relevant assessment year. The specified person eligible for dispute resolution must fulfill these conditions.
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