Dispute Resolution Committee composition and procedures set, defining member appointments, term, fees, majority decision and removal rights.

The Government will constitute a Dispute Resolution Committee for each PCCIT region comprising three members: two retired Income Tax officers who held the post of Chief Commissioner or equivalent for not less than five years and one serving officer not below the rank of Commissioner/Principal Commissioner. Members are appointed by the Government for a fixed term. The Government may fix per-case and sitting fees for retired members as decided by the CBDT. Decisions of the DRC are by majority. The Government may remove a member after recording reasons in writing and after giving an opportunity of being heard.

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