{"id":2490,"date":"2022-04-07T05:37:14","date_gmt":"2022-04-07T05:37:14","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=2490"},"modified":"2022-04-07T05:37:37","modified_gmt":"2022-04-07T05:37:37","slug":"e-dispute-resolution-scheme-2022","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/e-dispute-resolution-scheme-2022\/","title":{"rendered":"e-Dispute Resolution Scheme, 2022."},"content":{"rendered":"\n

S.O. 1642(E).\u2014In 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:__<\/p>\n\n\n\n

  1. 1. Short title and commencement.<\/strong>\u2013\u2013(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.<\/li><\/ol><\/li><\/ol>\n\n\n\n
      1. 2. Definitions.<\/strong>\u2013\u2013 (1) In this Scheme, unless the context otherwise requires, \u2013\u2013<\/li>
        1. (a) \u201cAct\u201d means the Income-tax Act, 1961 (43 of 1961);<\/li>
        2. <\/li>
        3. (b) \u201caddressee\u201d 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);<\/li>
        4. <\/li>
        5. (c) \u201cauthorised representative\u201d shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;<\/li>
        6. <\/li>
        7. (d) \u201ccomputer resource\u201d 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);<\/li>
        8. <\/li>
        9. (e) \u201ccomputer system\u201d 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);<\/li>
        10. <\/li>
        11. (f) \u201ccomputer resource of assessee\u201d shall include assessee\u2019s 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;<\/li>
        12. <\/li>
        13. (g) \u201cdigital signature\u201d 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);<\/li>
        14. <\/li>
        15. (h) \u201cdesignated portal\u201d 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;<\/li>
        16. <\/li>
        17. (i) \u201cDispute Resolution Committee\u201d 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;<\/li><\/ol><\/li><\/ol>\n\n\n\n

          To Read More….
          Click the link below….<\/strong><\/p>\n\n\n\n

          Notification :<\/strong> https:\/\/www.dropbox.com\/s\/kw2lmt43ehjpnzp\/e-Dispute%20Resolution%20Scheme%2C2022.pdf?dl=0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

          S.O. 1642(E).\u2014In 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. Short title and commencement.\u2013\u2013(1) This Scheme may be called the e-Dispute Resolution Scheme, 2022. (2) It shall come into force on the […]<\/p>\n","protected":false},"author":1,"featured_media":347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,11],"tags":[19],"class_list":["post-2490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-incometax"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=2490"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2490\/revisions"}],"predecessor-version":[{"id":2491,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2490\/revisions\/2491"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/347"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=2490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=2490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=2490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}