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            Submit Income Tax Dispute Resolution Application via Form 34BC under Rule 44DAB; Deadline Varies by Case Status

            An application for dispute resolution regarding income tax disputes must be submitted to the Dispute Resolution Committee (DRC) using Form No. 34BC, as per Rule 44DAB. This is applicable to individuals seeking resolution under section 245MA for variations in specified orders. The application requires a fee of 1,000 and must be emailed to the DRC with proof of tax payment if available. The filing deadline varies: if a case is pending with the Commissioner of Income Tax (Appeals), the Board will specify the time limit; otherwise, it must be filed within one month of receiving the specified order.

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