e-Dispute Resolution Scheme, 2022.

S.O. 1642(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 245MA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__

1. 1. Short title and commencement.––(1) This Scheme may be called the e-Dispute Resolution Scheme, 2022.
   1. (2) It shall come into force on the date of its publication in the Official Gazette.

1. 2. Definitions.–– (1) In this Scheme, unless the context otherwise requires, ––
2. 1. (a) “Act” means the Income-tax Act, 1961 (43 of 1961);
   3. (b) “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
   5. (c) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;
   7. (d) “computer resource” shall have the same meaning as assigned to it in clause (k) of subsection (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
   9. (e) “computer system” shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
   11. (f) “computer resource of assessee” shall include assessee’s registered account in designated portal of the Income-tax Department, the Mobile App linked to the registered mobile number of the assessee, or the registered email address of the assessee with his email service provider;
   13. (g) “digital signature” shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
   15. (h) “designated portal” means the web portal designated as such by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be;
   17. (i) “Dispute Resolution Committee” means the Dispute Resolution Committee constituted in accordance with the provisions of sub-section (1) of section 245MA of the Act read with rule 44DAA of the Income-tax Rules, 1962;

To Read More….
Click the link below….

Notification : https://www.dropbox.com/s/kw2lmt43ehjpnzp/e-Dispute%20Resolution%20Scheme%2C2022.pdf?dl=0