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    <title>What are additional conditions for an application to be filed before DRC against specified orders?</title>
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    <description>An assessee may file Form 34BC to approach the Dispute Resolution Committee against specified orders only if: the aggregate variation proposed or made in the order does not exceed the specified monetary threshold; the return for the relevant assessment year has been furnished and the total income reported in that return does not exceed the specified ceiling; and the order is not based on search, requisition, or survey proceedings or on information received under an international information sharing agreement. For variations relating to tax deduction or collection defaults, the variation refers to the amount on which tax was not deducted or collected.</description>
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    <pubDate>Wed, 07 Aug 2024 10:54:00 +0530</pubDate>
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      <description>An assessee may file Form 34BC to approach the Dispute Resolution Committee against specified orders only if: the aggregate variation proposed or made in the order does not exceed the specified monetary threshold; the return for the relevant assessment year has been furnished and the total income reported in that return does not exceed the specified ceiling; and the order is not based on search, requisition, or survey proceedings or on information received under an international information sharing agreement. For variations relating to tax deduction or collection defaults, the variation refers to the amount on which tax was not deducted or collected.</description>
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