Power to specify procedural standards for dispute resolution committees enabling automated e-proceedings, electronic service, centralized document management and grievance mechanisms.

The provision empowers specified income-tax systems authorities, with consultation and Board approval, to set standards, procedures and processes for Dispute Resolution Committees to operate in an automated environment, including electronic service and communications, acknowledgment of responses, issuance of official email-ids, e-proceedings with login and tracking, verification and authentication of submissions, centralized storage and retrieval, and grievance redressal mechanisms.

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