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    <title>Income-tax (Seventh Amendment) Rules, 2022</title>
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    <description>Establishes regional Dispute Resolution Committees composed of two retired IRS officers and one serving senior officer, appointed for three years, to resolve specified income-tax disputes. Applications must be filed in Form No. 34BC with a fee and required particulars; committees may grant penalty waivers or immunity from prosecution subject to payment of tax on returned income, cooperation, and other conditions, but immunity is unavailable if prosecution had already commenced and may be withdrawn for non compliance. Definitions set the scope of &quot;specified order&quot; and applicant eligibility.</description>
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