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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>New e-Dispute Resolution Scheme 2022: File Direct Tax Disputes Electronically with Form 34BC, Virtual Hearings Available</h1> The e-Dispute Resolution Scheme, 2022 outlines the procedure for resolving direct tax disputes electronically. Taxpayers meeting specified conditions can file applications using Form No. 34BC to the Dispute Resolution Committee (DRC) within designated timeframes. Applications are submitted via email, with a fee and proof of tax payment. The DRC screens applications, allowing for virtual hearings, and may reject or proceed with them based on merit. Decisions are communicated electronically, and taxpayers must withdraw related appeals. The DRC may amend orders, waive penalties, or grant immunity from prosecution. Non-compliance may lead to termination of proceedings, with the option to appeal to the Commissioner (Appeals).