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    <title>Constitution of Dispute Resolution Committee under section 379</title>
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    <description>Dispute Resolution Committees are to be constituted by the Central Government for every region of the Principal Chief Commissioner of Income-tax for dispute resolution under section 379. Each Committee consists of three members: two retired Indian Revenue Service officers with the requisite seniority and one ex officio member not below the rank prescribed by the Board. Members hold office for three years, and the Central Government may prescribe per-case and sitting fees for the retired members.</description>
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