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<h1>Seek e-DRC for immunity, penalty waiver post-tax payment under CBDT scheme, per notification S.O. 1642(E), April 2022.</h1> Approaching the e-Dispute Resolution Committee (e-DRC) is advisable for individuals seeking immunity from prosecution and a waiver or reduction in penalties. This is applicable after the payment of taxes in accordance with the scheme outlined by the Central Board of Direct Taxes (CBDT) under notification No. S.O. 1642(E), dated April 5, 2022.