Dispute resolution application: apply to the DRC in prescribed form with electronic submission and tax payment proof required. An applicant opting for dispute resolution under section 245MA must file an application to the Dispute Resolution Committee in Form No. 34BC with the prescribed fee, submit it by email to the DRC's official address, and include proof of payment of tax on returned income if available per the E dispute Resolution Scheme, 2022. Filing deadlines differ: if an appeal before the Commissioner (Appeals) is pending, file within the period specified by the Board from DRC constitution; otherwise file within one month of receipt of the specified order.