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Dispute Resolution Committee Process for Tax Disputes: What You Need to Know

The Dispute Resolution Committee (DRC), introduced under Section 245MA of the Income Tax Act, 1961, provides taxpayers with an alternative mechanism for resolving tax disputes. Designed to expedite the resolution of conflicts between taxpayers and the Income Tax Department,

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What is the Purpose of Constituting One or More Dispute Resolution Committees Under Section 245MA(1)?

The Indian tax system aims to provide an effective, transparent, and fair dispute resolution process for taxpayers. To address this need, Section 245MA(1) of the Income Tax Act, 1961, empowers the Central Government to constitute one or more Dispute

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