e-Dispute Resolution Scheme provides electronic dispute resolution with waiver of penalty and immunity upon compliance. The Scheme provides an electronic dispute resolution process where eligible assessees file applications in Form No. 34BC through a designated portal or registered email; the Dispute Resolution Committee screens applications, issues show-cause notices, permits responses and video hearings, calls for records and reports, and may modify specified orders or grant waiver of penalty and immunity under rule 44DAC upon proof of payment. Proceedings are conducted and communicated exclusively by electronic means to the extent feasible, orders are authenticated digitally, and termination or exclusion consequences apply for non-cooperation or non-payment.
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.
e-Dispute Resolution Scheme provides electronic dispute resolution with waiver of penalty and immunity upon compliance.
The Scheme provides an electronic dispute resolution process where eligible assessees file applications in Form No. 34BC through a designated portal or registered email; the Dispute Resolution Committee screens applications, issues show-cause notices, permits responses and video hearings, calls for records and reports, and may modify specified orders or grant waiver of penalty and immunity under rule 44DAC upon proof of payment. Proceedings are conducted and communicated exclusively by electronic means to the extent feasible, orders are authenticated digitally, and termination or exclusion consequences apply for non-cooperation or non-payment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
