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<h1>e-Dispute Resolution Scheme, 2022: Key Definitions for Direct Taxes Under Income-tax Act, 1961, Including Digital and Electronic Terms</h1> The e-Dispute Resolution Scheme, 2022, outlines definitions relevant to the scheme, primarily concerning direct taxes under the Income-tax Act, 1961. Key terms include 'Act,' referring to the Income-tax Act, and 'addressee' as defined in the Information Technology Act, 2000. The scheme specifies definitions for 'authorised representative,' 'computer resource,' 'digital signature,' and 'Dispute Resolution Committee,' among others. It details the use of electronic communications, including registered accounts, emails, and mobile numbers for tax-related interactions. The scheme also defines 'video conferencing' for real-time communication and clarifies that undefined terms follow meanings assigned in the Act.