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          Income Tax

          Who can approach e-DRC?

          FAQ on e-Dispute Resolution Committee and Form 34BC

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          Access to e-DRC by specified persons for disputes arising from variation in specified orders under regulatory specifications. A specified person may approach the e-DRC in respect of a dispute arising from any variation in a specified order; the definitions of 'specified person' and 'specified order' are set out in the FAQs (Q.No. 3 and Q.No. 8) and the facility operates under specifications issued by the tax authority, with procedural connection to Form 34BC.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Access to e-DRC by specified persons for disputes arising from variation in specified orders under regulatory specifications.

                                  A specified person may approach the e-DRC in respect of a dispute arising from any variation in a specified order; the definitions of "specified person" and "specified order" are set out in the FAQs (Q.No. 3 and Q.No. 8) and the facility operates under specifications issued by the tax authority, with procedural connection to Form 34BC.


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