## Report on Income-tax Seventh Amendment Rules, 2022
**1. Executive Summary:**
This report analyzes the Income-tax Seventh Amendment Rules, 2022, as published in the Gazette of India on April 5, 2022. This amendment introduces a new "PART IXAA" to the Income-tax Rules, 1962, establishing a framework for Dispute Resolution Committees (DRCs). The primary purpose of this amendment is to provide an alternative dispute resolution mechanism for certain income tax disputes. The key findings highlight the establishment of DRCs, their composition, the application process for dispute resolution, and the power of the DRC to grant waivers and immunity.
**2. Introduction:**
This report aims to provide a comprehensive overview of the Income-tax Seventh Amendment Rules, 2022, based solely on the provided policy text. It outlines the key provisions of the amendment and its potential impact. This report is intended for stakeholders within the income tax system, including taxpayers, tax professionals, and government agencies.
**3. Policy Overview:**
* This is an amendment to the existing Income-tax Rules, 1962.
* The core objective of this amendment, as inferred from the text, is to establish a structured mechanism for dispute resolution concerning income tax matters through the creation of Dispute Resolution Committees (DRCs).
**4. Background and Rationale:**
The amendment introduces a new avenue for resolving income tax disputes. The creation of DRCs suggests a need for a more efficient and accessible mechanism for taxpayers to address disagreements with the tax authorities, especially considering disputes arising from variations in specified orders. This implies that the existing dispute resolution methods might be perceived as time-consuming or inadequate for resolving certain types of disputes.
**5. Key Provisions / Changes:**
This amendment introduces "PART IXAA DISPUTE RESOLUTION COMMITTEE" to the Income-tax Rules, 1962. The key changes are:
* **Establishment of Dispute Resolution Committees (DRCs):** The Central Government will constitute a DRC for every region under the Principal Chief Commissioner of Income-tax.
* **Composition of DRCs:** Each DRC will consist of three members: two retired officers from the Indian Revenue Service (Income-tax) who have held the post of Commissioner of Income-tax or higher for five years or more, and one serving officer not below the rank of Principal Commissioner or Commissioner of Income-tax.
* **Appointment and Tenure:** Members are appointed by the Central Government for a period of three years. Retired officers will receive a fee on a per-case basis, along with a sitting fee. The decision of the DRC is determined by majority vote.
* **Application for Dispute Resolution:** Taxpayers can apply to the DRC using Form No. 34BC, along with a fee of one thousand rupees, if they opt for dispute resolution under section 245MA of the Act.
* **Powers of the DRC:** The DRC has the power to reduce or waive penalties and grant immunity from prosecution, subject to conditions and for reasons recorded in writing. This is contingent upon the taxpayer having paid the tax due on the returned income and cooperating with the DRC. The e-Dispute Resolution Scheme, 2022 is referenced here.
* **Definitions:** The amendment defines "Dispute Resolution Committee" and "specified order" (covering draft orders, intimations, assessment/reassessment orders, orders under section 154 or 201 or 206C) and "specified conditions" for eligibility for dispute resolution under section 245MA of the Act. The specified conditions relate to conditions in section 245MA and also specify that proceedings under the Black Money Act, 2015 should not have been initiated.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders directly affected by these changes include:
* Individual and corporate taxpayers facing disputes related to "specified orders" as defined in the amendment.
* Retired and serving officers of the Indian Revenue Service (Income-tax) who may be appointed as members of the DRCs.
* The Central Board of Direct Taxes (CBDT) and the Central Government, responsible for constituting and managing the DRCs.
* Tax professionals and advisors who will guide taxpayers through the new dispute resolution process.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Government, through the Central Board of Direct Taxes (CBDT), is responsible for constituting the DRCs and defining their operational guidelines.
* **Procedures:** The amendment outlines the application process, requiring taxpayers to submit Form No. 34BC and pay a fee of one thousand rupees. The DRC will then review the application and determine whether to grant waivers or immunity. The amendment links to the e-Dispute Resolution Scheme, 2022 implying an electronic procedure.
* **Timelines:** The amendment does not specify timelines for the resolution process. However, it states that the rules come into effect from the date of their publication in the Official Gazette (April 5, 2022).
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these changes is to:
* Provide a faster and more efficient mechanism for resolving income tax disputes, reducing the burden on the existing judicial system.
* Encourage voluntary compliance by offering waivers of penalties and immunity from prosecution for taxpayers who cooperate with the DRC and pay their taxes.
* Enhance transparency and accountability in the tax administration process through the involvement of retired and serving officers in the DRCs.
* Reduce litigation and free up resources for both taxpayers and the tax department.
**9. Conclusion:**
The Income-tax Seventh Amendment Rules, 2022, represent a significant step towards improving the dispute resolution process within the income tax system. By establishing Dispute Resolution Committees, the amendment aims to provide a more accessible, efficient, and transparent mechanism for resolving certain tax disputes. The success of this initiative will depend on the effective implementation of the rules and the willingness of taxpayers and tax authorities to utilize this alternative dispute resolution mechanism.
Key Entities Referenced
NEW DELHI: Capital of India, place of publication of the gazette notification
Incometax Act, 1961: The primary legislation governing income tax in India.
Central Board of Direct Taxes: A government agency responsible for direct tax administration in India.
Incometax Rules, 1962: The rules framed under the Incometax Act, 1961, providing detailed procedures and guidelines.
Incometax Seventh Amendment Rules, 2022: The specific amendment rules being notified.
PART IXAA: A section in the Incometax Rules, 1962.
PART IXAA DISPUTE RESOLUTION COMMITTEE: Newly inserted part related to Dispute Resolution Committee
Chapter XIXAA: A chapter in the Act related to dispute resolution.
Indian Revenue Service: The civil service of the Government of India that manages the collection of direct taxes.
Principal Chief Commissioner of Incometax: Designation of the authority for dispute resolution committee for every region.
Commissioner of Incometax: A post in the Indian Revenue Service.
Principal Commissioner of Incometax: A post in the Indian Revenue Service.
Dispute Resolution Committee: A committee constituted for dispute resolution under section 245MA of the Act.
Form No. 34BC: The form for making an application to the Dispute Resolution Committee.
section 245MA: Section of the Income-tax Act related to Dispute Resolution Committee.
eDispute Resolution Scheme, 2022: Scheme related to Dispute Resolution.
section 144C: Section of the Income-tax Act.
section 143: Section of the Income-tax Act.
section 200A: Section of the Income-tax Act.
section 206CB: Section of the Income-tax Act.
Dispute Resolution Panel: Panel related to dispute resolution.
section 154: Section of the Income-tax Act.
section 201: Section of the Income-tax Act.
section 206C: Section of the Income-tax Act.
section 132: Section of the Income-tax Act.
section 132A: Section of the Income-tax Act.
section 133A: Section of the Income-tax Act.
section 90: Section of the Income-tax Act.
section 90A: Section of the Income-tax Act.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: Act related to black money.
SHEFALI SINGH: Under Secy.
Mayapuri, New Delhi: Location of Government of India Press.
Delhi: Location of Controller of Publications.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-05042022-234848
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 262] नई दिल्ली, मगं लिार, अप्रलै 5, 2022/चत्रै 15, 1944
No. 262] NEW DELHI, TUESDAY, APRIL 5, 2022/CHAITRA 15, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्य क्ष कर ोरड)ड
अजधसचू ना
नई दिल्ली, 5 अप्रैल, 2022
सा.का.जन. 274(अ).— केंद्रीय प्रत् यक्ष कर ोरड,ड आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 295 के
साथ पठित धारा 245डक की उपधारा (1) और उपधारा (2) द्वारा प्रित् त िजतत यक का प्रयरग करत े एए, आय-कर जनयम,
1962 का जनम्न जलजखत और सिं रधन करता ै,ं अथाडत ् :-
1. सजं क्ष प्त नाम और प्रारंभ— (1) इन जनयमक का संजक्ष प् त नाम आय-कर (सातिां संिरधन) जनयम, 2022 ै ै।
(2) यै रािपत्र में प्रकािन की तारीख कर प्रिृत् त ैकगे ।
2. आय-कर जनयम, 1962 (जिसे इसमें इसके पश् चात् मलू जनयम कैा गया ै)ै भाग 9-क के पश् चात,् जनम्न जलजखत भाग
अंत:स्ट् थाजपत दकया िाएगा, अथाडत् :-
“भाग 9-कक जििाि समाधान सजमजत
44घकक जििाि समाधान सजमजत का गिन (1) केंद्रीय सरकार, अजधजनयम के अध् याय 19-कक के अधीन यथा उपोंजधत
जििाि समाधान के जलए प्रधान मुख्य आय-कर आयुतत के प्रत्य ेक क्ष ेत्र ैते ु एक जििाि समाधान सजमजत का गिन
करेगा ।
2446 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(2) प्रत् यके जििाि समाधान सजमजत, जनम्न ानुसार तीन सिस्ट् यक से जमलकर ोनगे ी :-
(क) िर सिस्ट् य, भारतीय रािस्ट्ि सेिा (आय-कर) से सेिाजनिृत् त अजधकारी ैकग े जि् ैकने आय-कर आयुत त या करई
समतुल् य या उ् चतर पि, पांच िर्ड या अजधक अिजध के जलए धारण दकया ैै ; और
(ख) ोरड ड द्वारा यथा जिजनर्िष्ड ट प्रधान आय-कर आयुत त या आय-कर आयुत त से अ् यून पंजतत का एक सेिारत
अजधकारी ।
(3) सिस्ट् य, केंद्रीय सरकार द्वारा तीन िर् ड की अिजध के जलए जनयुतत दकए िाएगं े ।
(4) केंद्रीय सरकार, प्रत् यके मामले के आधार पर दकसी सिस्ट् य कर िर सेिाजनिृत्त अजधकारी ैै, फीस के रूप म ें संिेय, ोैिक
की फीस सजैत, ोरडड द्वारा इस प्रकार जिजनजश् चत की गई करई राजि जनयत कर सकेगी ।
(5) जििाि समाधान सजमजत का जिजनश् चय ोएमत के आधार पर ैरगा ।
(6) केंद्रीय सरकार, सुनिाई का अिसर िने े के पश् चात ् और लखे ोध क दकए िान े िाल े कारणक से जििाि समाधान सजमजत के
दकसी सिस्ट् य कर ैटा सकेगी ।
44घकख जििाि समाधान सजमजत के समक्ष जििाि समाधान के जलए आििे न- (1) जििाि समाधान सजमजत कर दकसी
व् यजतत द्वारा करई आिेिन िर जिजनर्िष्ड ट िततों कर पूरा करने और उसके मामले में जिजनर्िष्ड ट आिेि में दकसी फेर-फार से
उद्भूत जििाि के संोंध में अजधजनयम की धारा 245डक के अधीन जििाि समाधान के जिकल्प का चयन करता ै,ै प्ररुप सं॰
34 खग में दकया िाएगा ।
(2) जििाि समाधान के संोंध में प्रत्य ेक आिेिन के साथ एक ैिार रुपय ेकी फीस संलन की िाएगी।
44घकग अजधजनयम के अधीन अजधररप्य िाजस्ट्त म ें कटौती या छूट या अजभयरिन स े उ्म जु प प्रिान करन े या िरनक, की
िजतत - (1) जििाि समाधान सजमजत, ई- जििाि समाधान स्ट् कीम, 2022 के परै ा 4 के उप-पैरा (1) के खंड (xix) के अनुसार
सूचना की प्राजप् त पर और ीसी िततों के अधीन रैत े एए िर कारणक कर लेखोध क करते एए अजधररजपत करना िीक समझ,े
उस व् यजतत कर जिसने अजधजनयम की धारा 245डक के अधीन जििाि समाधान के जलए आिेिन दकया ै,ीसे आिेि के
संोंध में िर समाधान का जिर्य ै,ै अजधररप् य िाजस्ट् त से छूट या अजभयरिन स े उ् मुजतत या िरनक प्रिान कर सकेगी, यदि
उसका यै समाधान ैर िाता ै ैदक ीसे व् यजतत न,े --
(i) आय की जििरणी पर िेय कर का पणू ड संिाय कर दिया ै,ै यदि उपलब्ध ैर; और
(ii) जििाि समाधान सजमजत के साथ उसके समक्ष कायडिाजैयक में सैयरग दकया ै ै ।
(2) उप-जनयम (1) में अंतर्िडष्ट दकसी ोात के ैरते एए भी, जििाि समाधान सजमजत द्वारा ीसे मामले में करई उ् मुजतत नै
िी िाएगी िैां ई-जििाि समाधान स्ट् कीम, 2022 के पैरा 4 के उप-पैरा (1) के खडं (i) में यथाजनर्िष्ड ट दकसी आिेिन की
प्राजप् त की तारीख के पूिड दकसी अपराध के अजभयरिन ैते ु कायडिाजैयां प्रारंभ ैर गई थ ।
(3) उप-जनयम (1) के अधीन दकसी व् यजतत कर प्रिान की गई उ् मुजतत िापस ल े ली िाएगी यदि ीसा व् यजतत िततों में स े
दकसी का पालन करने में जिफल रैता ै ै जिसके अध् यधीन उ्म जु तत प्रिान की गई थी और उन पर अजधजनयम के उपोंध
उसी प्रकार लागू ैकगे मानर ीसी उ् मुजतत या छूट कभी प्रिान ैी नै की गई थी ।
44घकघ. पठरभार्ाएं –
इस उप-अध् याय के प्रयरिनक के जलए, -
(i) “जििाि समाधान सजमजत” से अजधजनयम की धारा 245डक के अधीन गठित जििाि समाधान सजमजत
अजभप्रेत ै;ै
(ii) “जिजनर्िष्ड ट आिेि” से अजधजनयम की धारा 245डक के अधीन दकसी जििाि के संोंध में जनम्न जलजखत
अजभप्रेत ै ै:-
(क) अजधजनयम की धारा 144 की उपधारा (1) म ेंयथाजनर्िष्ड ट करई आिेि प्रारुप;
(ख) अजधजनयम की धारा 143 की उपधारा (1) या अजधजनयम की धारा 200क की उपधारा (1) या अजधजनयम[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
की धारा 206गख की उपधारा (1) के अधीन करई सूचना िैां जनधाडठरती या कटौतीकताड या संग्रैणकता ड उतत
आिेि में दकए गए समायरिन पर आक्ष ेप करता ै;ै
(ग) जििाि समाधान पैनल के जनिेिक के अनुसरण में पाठरत दकसी आिेि के जसिाए, जनधाडरण या पुनर्नडधारड ण का
करई आिेि;
(घ) अजधजनयम की धारा 154 के अधीन दकया गया करई आििे िर जनधाडरण म ें िृजध क या ैाजन कटौती का प्रभाि
रखने िाला ैर; या
(ड.) अजधजनयम की धारा 201 के अधीन दकए गए दकसी आिेि या अजधजनयम की धारा 206ग की उपधारा
(6क) के अधीन करई आिेि जिसके संोंध में जनम् नजलजखत िततें पूरी ै,ं अथाडत ् :--
(अ) ीसे आिेि में प्रस्ट् ताजित या दकए गए फेर-फार की कुल राजि िस लाख रुपए स ेअनजधक ैर;
(आ) ीसे आिेि के सुसंगत जनधाडरण िर्ड के जलए जनधाडठरती द्वारा जििरणी प्रस्ट्त ुत कर िी गई ै ै और ीसी
जििरणी के अनुसार कुल आय पचास लाख रुपये से अनजधक ै;ै और
(इ) दकसी जनधाडठरती की ििा में आििे जनम्न जलजखत पर आधाठरत नै ै,ै -
(I) अजधजनयम की धारा 132 के अधीन प्रारंभ की गई तलािी या जनधाडठरती या दकसी अ् य व् यजतत की ििा
में अजधजनयम की धारा 132क के अधीन की गई अध् यपक्ष े ा; या
(II) अजधजनयम की धारा 133क के अधीन दकया गया सिेक्ष ण;
(III) अजधजनयम की धारा 90 या 90क में जनर्िष्ड ट दकसी करार के अधीन प्राप् त सूचना ।
स्ट् पष्ट ीकरण: उप जनयम (ii) के खंड (ड.) के प्रयरिनक के जलए स्ररत पर कर सग्रं ैण या कटौती में चूक के संोंध
में जिजनर्िष्ड ट आिेि में फेर-फार अजधजनयम के अनुसार ीसी रकम जनर्िष्ड ट ैरगी जिस पर अजधजनयम के
अनुसार कर की कटौती नै की गई ै ैया सगं ृैीत नै दकया गया ै ै।
(iii) दकसी व् यजतत के संोंध में “जिजनर्िष्ड ट ित”ड स े करई ीसा व् यजतत अजभप्रेत ै ै िर अजधजनयम की धारा 245डक के
अधीन जििाि समाधान का जिकल् प चनु ता ै,ै जिसके संोंध में:--
(अ) अजधजनयम की धारा 245डक के स्ट् पष्ट ीकरण के खडं (क) के उपखंड (I) म ेंउजल्ल जखत ित तें पूरी ै;ं
(आ) काला धन (अप्रकठटत जििेिी आय और आजस्ट् त) और कर अजधररपण अजधजनयम, 2015 (2015 का 22) के
अधीन उस जनधाडरण िर् ड के जलए कायडिाजैयां प्रारंभ नै की गई ै ंजिसके जलए जििाि समाधान ईजप् सत ै;ै
(iv) अजधजनयम की धारा 245डक के प्रयरिनक के जलए “जिजनर्िष्ड ट व् यजतत ” ीसा व् यजतत ैरगा िर जिजनर्िष्ड ट िततें पूरी
करता ै।ै
3. मलू जनयमक म,ें पठरजिष्ट -2 म,ें प्ररुप 34खख के पश् चात,् जनम् नजलजखत प्ररुप अंत:स्ट्थ ाजपत दकया िाएगा, अथाडत ् :-
''प्ररुप स.ं34खग
(जनयम 44घकख िखे )ें
(ई-प्ररुप)
जििाि समाधान सजमजत कर आििे न
प्रथम नाम मध् य नाम अंजतम नाम या अजस्ट्तत्ि का नाम स्ट् थायी खाता सं. या आधार सं.
ी
सं.
र
ा
क
न टैन (यदि उपलब् ध ैर)
ा
ि
त
ग फ्लैट/मकान/ब् लाक सं. पठरसर/भिन/गांि का नाम सड़क/गली/डाक घर
त
त
ज
य
व्
क्ष ेत्र/स्ट् थानीय नगर/िैर/जिला राज् य (चयन करे)
िेि जपन करड एसटीडी करड ई-मेल पता4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(चयन सजैत फरन
करें) न./मरोाइल सं.
1 जनधाडरण िर्ड, जिसके संोंध में आिेिन प्रस्ट् तुत दकया गया जनधाडरण िर्ड
ै/ैजित् तीय िर्ड प्रजिष् ट करें, यदि दकसी आिेि के जिरुध क आिेिन
जित् तीय िर्ड
ैै
प्रस्ट् तुत दकया गया ै ैिैां जनधाडरण िर् डसुसंगत नै ै ै।
ाय
क 2 जिजनर्िडष् ट आिेि के ब् यौरे, जिसके जिरुध क आिेिन प्रस्ट् तुत दकया ै ै
द
न
ि
िे आ क आय-कर अजधजनयम, 1961 की धारा और उपधारा
ध क
रु ि ख आिेि की तारीख
ज
के
स
ि ग आिेि/जडमांड नरठटस के तामील की तारीख
ज
ि
ेि आ 3 जिजनदिष् ट आिेि पाठरत करने िाला आय-कर प्राजधकारी
4 क जनधाडठरत आय-कर की रकम (रुपए में)
ख आय में कुल पठरिधडन (रुपए में)
रे ग ैाजन की ििा में, जनधाडरण में कुल अस्ट्िीकृत ैाजन (रुपए में)
ौ
य
ब्
के
घ आिेिन में जििादित अस्ट्िीकृत ैाजन/पठरिधडन की रकम (रुपए में)
न
ि
िे
आ ड. जििादित जडमांड की रकम (रुपए में) – ैाजन की ििा में कुछ नै प्रजिष् ट करें
5 त या दकसी जनधाडरण िर्ड/जित् तीय िर्ड के संोंध में जनधाडठरती की ििा में दकसी जििाि समाधान ैां/नै
सजमजत के पास करई आिेिन लंजोत ै ै
5.1 यदि 5 का उत् तर ैां ै,ै तर जनम् नजलजखत ब् यौरें िें
क जििाि समाधान सजमजत जिसके पास आिेिन लंजोत ै ै
ख आिेिन संख् यांक और आिेिन फाइल करने की तारीख
ग जनधाडरण िर्ड/जित् तीय िर्ड जिसके संोध में करई आिेिन प्रस्ट् तुत दकया गया ै ै
न
घ जिजनर्िडष् ट आिेि पाठरत करने िाला आय-कर प्राजधकारी
ि
ेि
आ ड. अजधजनयम की धारा और उप धारा जिसके अधीन जिजनदिष् ट आिेि पाठरत दकया गया ै ै।
त
ो
ज च ीसे आिेि की तारीख
लं
6 िैां दकसी जनधाडठरती द्वारा ीसे जनधाडरण िर्ड के जलए जििरणी फाइल की गई ैै, जिसके संोंध में ैां/नै /लागू
आिेिन प्रस्ट् तुत दकया गया ै,ै त या आय पर िेय कर पूणड संित् त दकया गया ै ै। नै ैरता
6.1 यदि 8 का उत् तर ैां ै,ै तर जििरणी और संित् त कर के ब् यौरे प्रजिष् ट करें
रे
ौय
ब् के क अजभस्ट् िीकृजत संख् यांक
र
क
य- ख फाइल करने की तारीख
आ
त
त्ि
ग संित् त कुल कर
सं
न थ
क
कय
थ्ाक
त
, र ाध आ
ाक
न ि
ेि आ
य क्ष् ास
प र ठत
जअ
र औ
7 त
िस
स्ट्थ्
ंक्ष
तय ाक
ेप
ि
क ेिमा
ें
ी
मक साथ
म
ाक्ष्न
ल
य
े क के ीत सथ् य
ूच
ी( ,1 ज0 ि0 स0 पि रब् ि अक
ि
स ले अ
ंो
न जलजध यक
ा
)
ग या ै ै[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
8 त या आय-कर प्राजधकारी के समक्ष कायडिाजैयक के िौरान प्रस्ट् तुत
साक्ष् य से जभ्न , करई िस्ट् तािेिी साक्ष् य फाइल दकया गया ै ै।
ैां/नै
8.1 यदि 8 का उत् तर ैां ै,ै तर ीसी िस्ट् तािेिी साक्ष् य की सूची प्रस्ट् तुत
करें
9 आििे न के आधार (प्रत् येक आधार 100 िो ि् क से अनजधक)
10 आिेिन के जलए संिाय की गई फीस के ब्यौरे
न
ोीएसआर करड संिाय की तारीख क्र.सं. राजि
िेि
आ
ए
ल
ज
के
ेन
र
क
ल
इ
ाफ
रेौय
ब्
11 िापसी आय पर संित् त कर का जििरण
र
क जनधाडरण िर् ड िापसी के अनुसार िेय कर आर ओ एल पर आर ओ आई की रकम
त
त्ि संित् त कर िाजखल करन ेकी
ंस
र प तारीख
ीस
प
ाि
12 रजिस्ट् रीकृत ई-मेल आई डी/पता जिस पर जनधाडठरती कर नरठटस भेिी िा सके
सत् यापन प्ररुप
मं......................पैन-....................एतद्द्वारा घरर्णा करता ह ंदक ऊपर िी गई िानकारी मरे ी सिोत् तम
िानकारी और जिश् िास के अनसु ार सैी ै ै। म ंयै भी प्रमाजणत करता ह ंदक ऊपर पंजतत 8.1 में दिए गए साक्ष्य
से अजतठरतत साक्ष्य फाईल नै दकया गया ै ै।
स्ट् थान.............
................
ैस्ट्त ाक्ष र
तारीख............
[अजधसूचना स.ं 26/2022/फा.सं.370142/05/2022-टीपीएल-भाग 1(भाग 1)]
िेफाली ससंै, अिर सजचि
ठटप्प ण :- मलू जनयम अजधसूचना संख् यांक का. आ. 969(अ), तारीख 26 माच,ड 1962 द्वारा प्रकाजित दकया गया था और
अंजतम ोार संिरधन अजधसूचना संख् यांक सा.का.जन. 256(अ), तारीख 04 अप्रैल, 2022 द्वारा दकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 5th April, 2022
G.S.R 274(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 245MA read with
section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following
rules further to amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement.— (1) These rules may be called the Income-tax (Seventh Amendment)
Rules, 2022.
(2) They shall come into force with effect from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after PART IX-A, the following
PART shall be inserted, namely:––
‘PART IX-AA DISPUTE RESOLUTION COMMITTEE
44DAA. Constitution of Dispute Resolution Committee.–– (1) The Central Government shall constitute a Dispute
Resolution Committee for every region of Principal Chief Commissioner of Income-tax for dispute
resolution, as provided 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 of Income-tax or Commissioner of
Income-tax as specified by the Board.
(3) The members shall be appointed by the Central Government for a period of three years.
(4) The Central Government may fix a sum to be paid as fee to a member, who is retired officer, on a per case basis,
along with a sitting fee, so decided by the Board.
(5) The decision of the Dispute Resolution Committee shall be by majority.
(6) The Central Government may, by recording reasons in writing and after giving an opportunity of being heard,
remove any member from the Dispute Resolution Committee.
44DAB. Application for resolution of dispute before the Dispute Resolution Committee.–– (1) An application to
the Dispute Resolution Committee shall be made in Form No. 34BC by the person, who opts for dispute resolution
under section 245MA of the Act in respect of dispute arising from any variation in the specified order in his case and
who fulfills the specified conditions.
(2) Every application in connection with resolution of dispute shall be accompanied by a fee of one thousand rupees.
44DAC. Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the
Act.–– (1) The Dispute Resolution Committee shall, upon receipt of intimation as per clause (xix) of sub-paragraph
(1) of paragraph 4 of the e-Dispute Resolution Scheme, 2022, and subject to such conditions as it may think fit to
impose for the reasons to be recorded in writing, grant to the person who made the application for dispute resolution
under section 245MA of the Act, waiver of penalty imposable or immunity from prosecution or both, in respect of the
order which is the subject matter of resolution, if it is satisfied that such person has,––
(i) paid the tax due on the returned income in full if available; and
(ii) co-operated with the Dispute Resolution Committee in the proceedings before it.
(2) Notwithstanding anything contained in sub-rule (1), no immunity shall be granted by the Dispute Resolution
Committee in a case where the proceedings for the prosecution for an offence have been initiated before the date of
receipt of the application, as referred to in clause (i) of sub-paragraph (1) of paragraph 4 of the e-Dispute Resolution
Scheme, 2022.
(3) An immunity granted to a person under sub-rule (1) shall stand withdrawn, if such person fails to comply with any
of the conditions subject to which the immunity was granted and thereupon the provisions of the Act shall apply as if
such immunity or waiver had never been granted.
44DAD. Definitions[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7
For the purposes of this sub-chapter,––
(i) “Dispute Resolution Committee” means the Dispute Resolution Committee constituted under section
245MA of the Act;
(ii) the “specified order” in relation to a dispute under section 245MA of the Act means:––
(a) a draft order as referred to in sub-section (1) of section 144C of the Act;
(b) an intimation under sub-section (1) of section 143 of the Act or sub-section (1) of section 200A
of the Act or sub-section (1) of section 206CB of the Act, where the assessee or the deductor or
the collector objects to the adjustments made in the said order;
(c) an order of assessment or reassessment, except an order passed in pursuance of directions of the
Dispute Resolution Panel;
(d) an order made under section 154 of the Act having the effect of enhancing the assessment or
reducing the loss; or
(e) an order made under section 201 of the Act or an order made under sub-section (6A) of section
206C of the Act and in respect of which the following conditions are satisfied, namely:––
(A) the aggregate sum of variations proposed or made in such order does not exceed ten lakh
rupees;
(B) the return has been furnished by the assessee for the assessment year relevant to such order
and the total income as per such return does not exceed fifty lakh rupees; and
(C) the order in the case of the assessee is not based on,––
(I) search initiated under section 132 of the Act or requisition made under section 132A of
the Act in the case of the assessee or any other person; or
(II) survey carried out under section 133A of the Act; or
(III) information received under an agreement referred to in section 90 or 90A of the Act.
Explanation: For the purposes of clause (e) of sub-rule (ii), the variation in the specified
order relating to default in deduction or collection of tax at source, shall refer to the amount
on which tax has not been deducted or collected in accordance with the Act.
(iii) the “specified conditions” in relation to a person who opts for dispute resolution under section 245MA
of the Act, means a person in respect of whom:––
(A) the conditions mentioned in sub-clause (I) of clause (a) of the Explanation to the section 245MA of
the Act are satisfied;
(B) proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of
Tax Act, 2015 (22 of 2015) have not been initiated for the assessment year for which resolution of
dispute is sought.
(iv) the “specified person” for the purposes of section 245MA of the Act shall be a person who fulfills the
specified conditions.
3. In the principal rules, in the Appendix-II, after Form No.34BB, the following FORM shall be inserted,
namely:––8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“FORM NO. 34BC
(See rule 44DAB)
(e-Form)
Application to the Dispute Resolution Committee
First Name Middle Last Name or Name of Permanent Account Number or
Name Entity Aadhaar Number
n
TAN (if available)
o
ita Flat/ Door/ Block No. Name of Premises/ Road/ Street/ Post Office
m
Building/ Village
r
o
f
n Area/ Locality Town/City/District State
I
la
n (Select)
o
s
r Country Pin Code Phone No. Email Address
e
P
(Select) with STD
code/
Mobile No.
s
1 Assessment year in connection with which the application is Assessment Year
i
n preferred/ Enter financial year in case Application is filed
o
ita against an order where assessment year is not relevant
Financial Year
c
ilp
p 2 Details of specified order against which application is filed
a
h cd a Section and sub-section of the Income-tax
ih we
lif Act, 1961
ts
n b Date of Order
ia
g a c Date of service of Order / Notice of
r e Demand
d
r
O 3 Income-tax Authority passing the specified order
s
4 a Amount of Income Assessed (in Rs.)
lia
te b Total Addition to Income (in Rs.)
D
n c In case of Loss, total disallowance of Loss in assessment (in Rs.)
o
ita
d Amount of Addition/ Disallowance of Loss disputed in application (in
c
ilp Rs.)
p
A e Amount of Disputed Demand (in Rs.) – Enter Nil in case of Loss
5 Whether an application in relation to any other assessment year/ financial year is pending in
Yes/ No
the case of the assessee with any Dispute Resolution Committee
5.1 If reply to 5 is Yes, then give following details.-
n
o a Dispute Resolution Committee, with whom the application is pending
ita
c b Application No. and date of filing of application
ilp
p A c Assessment year/ financial year in connection with which the application
g has been preferred
n
id
n d Income-tax Authority passing the specified order
e
P
e Section and sub-section of the Act, under which the specified order has
been passed
f Date of such Order
6 Where a return has been filed by the assessee for the assessment year in connection with Yes/No/N
f o sd ia
p
which the application is filed, whether tax due on income returned has been paid in full Applo ict
able
lia s
e
tex 6.1 If reply to 8 is Yes, then enter details of return and taxes paid
Da
T
a Acknowledgement number[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9
b Date of filing
c Total tax paid
7 Statement of Facts
e
fc
n
Facts of the case in brief (not exceeding 1000 words)
oe
s dd iv List of documentary evidence relied upon
ne
u o la 8 Whether any documentary evidence other than the evidence produced
r Gn
o during the course of proceedings before the Income-tax Authority has Yes / No
,s
tc
a f
fitid
d a d 8.1
b Ife re en
p
f li yl e td
o 8 is Yes, furnish the list of such documentary evidence
on
tn e m ea n o ita 9 G
1.
rounds of Application (each ground not exceeding 100 words)
ta tSc
ilp
2.
p
a
3.
n o itas lia
te
10 Details
B
o Sf
R
a p Cp oli dc ea tion Fees Pai Dd
ate of payment Sl. No. Amount
cd
ilp
p A
g
n ilif
11 Details of tax paid on returned income
n
o d d ee m Assessment Year Tax due as per return Tax paid on RoI Date of filing of RoI Amount
ian
ro
p xu tec
n
ari
T
12 Registered email ID/ address to which notices may be sent to the assessee
Form of verification
I, ____________________________ PAN- ________________, do hereby declare that what is stated above is true to
the best of my information and belief. It is also certified that no additional evidence other than the evidence stated in
row 8.1 above has been filed.
Place…………
…………………
Signature
Date…………..”.
[Notification No. 26 /2022/[F.No. 370142/05/2022-TPL-Part 1(Part1)]
SHEFALI SINGH, Under Secy.
Note:- The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended
vide notification GSR 256(E), dated the 04th April, 2022.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.