E-dispute definitions establish electronic service, designated portal and registered account rules for dispute resolution procedures. The Scheme defines electronic mechanisms for direct tax dispute resolution by designating the portal, and identifying the assessee's registered account, registered e mail address and registered mobile number as primary channels for service and communication. It adopts IT and Income tax Act definitions for digital signature, electronic record, computer system and computer resource, treats the assessee's portal and linked app and email as the assessee's computer resource, and sets out institutional terms including the Dispute Resolution Committee, the Official email for committees, the concept of a modified order, and recognition of video conferencing as a valid communication medium.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-dispute definitions establish electronic service, designated portal and registered account rules for dispute resolution procedures.
The Scheme defines electronic mechanisms for direct tax dispute resolution by designating the portal, and identifying the assessee's registered account, registered e mail address and registered mobile number as primary channels for service and communication. It adopts IT and Income tax Act definitions for digital signature, electronic record, computer system and computer resource, treats the assessee's portal and linked app and email as the assessee's computer resource, and sets out institutional terms including the Dispute Resolution Committee, the Official email for committees, the concept of a modified order, and recognition of video conferencing as a valid communication medium.
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