Constitution of Dispute Resolution Committee

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Full Text of the Document

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....ided under the Chapter XIX-AA of the Act. (2) Each Dispute Resolution Committee shall consist of three members, as under:-- (a) two members shall be retired officers from the Indian Revenue Service (Income-tax), who have held the post of Commissioner of Income-tax or any equivalent or higher post for five years or more; and (b) one serving officer not below the rank of Principal Commissioner ....