e-Dispute Resolution Committee jurisdiction covers assessment-related orders and TDS/TCS intimations, allowing objections to specified adjustments.

Applications to the e-DRC may be filed against specified assessment-related orders-including draft assessment orders referred for dispute resolution, intimations where the assessee objects to adjustments, assessment or reassessment orders (except those following Dispute Resolution Panel directions), and rectification orders that enhance assessment or reduce loss-and against TDS/TCS intimations or orders where the deductor or collector objects to adjustments; an appeal to the Commissioner (Appeals) remains available for the listed assessment orders except for draft assessment referrals.

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