{"id":265108,"date":"2022-04-06T16:30:40","date_gmt":"2022-04-06T11:00:40","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=265108"},"modified":"2022-04-06T16:06:06","modified_gmt":"2022-04-06T10:36:06","slug":"dispute-resolution-committee-constituted-to-resolve-matters-of-direct-taxes-vide-income-tax-7th-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/06\/dispute-resolution-committee-constituted-to-resolve-matters-of-direct-taxes-vide-income-tax-7th-amendment-rules-2022\/","title":{"rendered":"Dispute Resolution Committee constituted to resolve matters of Direct Taxes vide Income Tax (7th Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">On 5<sup>th<\/sup> April, 2022, <u>Ministry of Finance<\/u> notified <strong>Income Tax (7<sup>th<\/sup> Amendment) Rules, 2022<\/strong>. The Central Board of Direct Taxes (<strong>CBDT<\/strong>) with the new financial year aims to bring more transparency in tax payments and returns by reducing disputes between officials \/authorities and taxpayers. These rules will be made applicable with immediate effect.<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">The committee is formed by <u>Central Government<\/u> under <strong>Sec. 245-MA(1) <\/strong>of <strong>Income<\/strong> <strong>Tax Act, 1961 <\/strong>for persons who opts for dispute resolution in matters where dispute has arisen due any variation in the specified order in his case and who fulfils the specified conditions. The committee will have the powers to reduce, waive any penalty or give immunity from any offence punishable.<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><u>Key Points:<\/u><\/strong><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><u>Dispute Resolution Committee (DRC)-<\/u><\/strong><\/p>\n<p style=\"text-align: justify;\">New Rule <strong>44-DAA<\/strong> under Part <strong>IX-AA<\/strong> is inserted to constitute <strong>Dispute Resolution Committee (DRC) <\/strong>in every region of Principal Chief Commissioner. DRC will be constituted for the period of three years and consist of three members. The members to the committee will be officers from Indian Revenue Service (Income-tax) and officer not below the rank of Principal Commissioner of Income-tax or Commissioner of Income-tax as specified by the <strong>CBDT<\/strong>.<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><u>Functions of DRC:<\/u><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>eliminating the interface between the Dispute Resolution Committee and the assessee in the course of dispute resolution proceedings to the extent technologically feasible<\/li>\n<li>optimising utilisation of the resources through economies of scale and functional specialisation<\/li>\n<li>introducing a dispute resolution system with dynamic jurisdiction.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><u>Procedure adopted to initiate resolution:<\/u><\/strong><\/p>\n<p style=\"text-align: justify;\">Under the provisions of <strong>Rule 44-DAB<\/strong>, an application to DRC will be made in <u>Form-34BC<\/u> by the person opting for dispute resolution under Sec. 245-MA of the <strong>Act<\/strong> in respect of dispute arising from any variation in the specified order in his case and who fulfills the specified conditions[ <strong>Rule 44-DAD(iii)<\/strong>].<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><u>Powers of DRC:<\/u><\/strong><\/p>\n<p style=\"text-align: justify;\">DRC has been allotted with powers under <strong>Rule 44-DAC<\/strong> to reduce or waive penalty imposable or grant immunity from prosecution or both after the information of any dispute under <strong>e-Dispute Resolution Scheme, 2022<\/strong>. An immunity granted to a person in case where he fails to comply with any of the conditions subject to which the immunity was granted and thereupon then it will be deemed that such immunity\u00a0 was never granted.<\/p>\n<p style=\"text-align: justify;\">\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #000080;\">*Shubhi Srivastava, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>On 5th April, 2022, Ministry of Finance notified Income Tax (7th Amendment) Rules, 2022. The Central Board of Direct Taxes (CBDT) with <\/p>\n","protected":false},"author":121,"featured_media":264809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-265108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dispute Resolution Committee constituted to resolve matters of Direct Taxes vide Income Tax (7th Amendment) Rules, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/06\/dispute-resolution-committee-constituted-to-resolve-matters-of-direct-taxes-vide-income-tax-7th-amendment-rules-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dispute Resolution Committee constituted to resolve matters of Direct Taxes vide Income Tax (7th Amendment) Rules, 2022\" \/>\n<meta property=\"og:description\" content=\"On 5th April, 2022, Ministry of Finance notified Income Tax (7th Amendment) Rules, 2022. 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2022 On April 04, 2022, the Central Government has notified the Drugs (4th Amendment) Rules, 2022 to further amend the Drugs Rules, 1945. 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READ MORE HERE MINISTRY OF CORPORATE AFFAIRS Nidhi (Amendment) Rules, 2022\u2026","rel":"","context":"In &quot;Legal RoundUp&quot;","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":265121,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/07\/cbdt-notifies-e-dispute-resolution-scheme-2022\/","url_meta":{"origin":265108,"position":1},"title":"CBDT notifies e-Dispute Resolution Scheme, 2022","author":"Bhumika Indulia","date":"April 7, 2022","format":false,"excerpt":"On April 05, 2022, the Central Board Of Direct Taxes (CBDT) has issued the e-Dispute Resolution Scheme, 2022 by the Dispute Resolution Committee on applications made for dispute resolution under Chapter XIX-AA of the Act in respect of dispute arising from any variation in the specified order by such persons\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270813,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/29\/e-dispute-resolution-scheme-2022-an-alternative-to-the-traditional-dispute-settlement-in-income-tax-matters\/","url_meta":{"origin":265108,"position":2},"title":"E-Dispute Resolution Scheme, 2022: An Alternative to the Traditional Dispute Settlement in Income Tax Matters","author":"Bhumika Indulia","date":"July 29, 2022","format":false,"excerpt":"by Pintu Babu\u2020 and Nasimuddin Khan\u2020\u2020","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-17.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-17.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-17.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-17.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-17.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":265414,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/14\/scc-online-weekly-rewind-episode-56-fcra-amendments-upheld-delayed-compensation-for-land-acquisition\/","url_meta":{"origin":265108,"position":3},"title":"SCC Online Weekly Rewind Episode 56 | FCRA Amendments upheld | Delayed Compensation for Land Acquisition","author":"Nilufer Bhateja","date":"April 14, 2022","format":false,"excerpt":"SCC Online Weekly Rewind Episode 56 ft. Nilufer Bhateja, Associate Editor is out now. The written episode along with the video episode can be watched and read below. Supreme Court \u00a0 Amendments to the provisions of the Foreign Contribution (Regulation) Act, 2010 upheld\u00a0 The Supreme Court has upheld the validity\u2026","rel":"","context":"In &quot;Legal RoundUp&quot;","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-42.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-42.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-42.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-42.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-42.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":265090,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/06\/taxes-imposed-on-retirement-benefits-of-specified-persons-vide-income-tax-6th-amendment-rules-2022\/","url_meta":{"origin":265108,"position":4},"title":"Taxes imposed on Retirement Benefits of Specified Persons vide Income-tax (6th Amendment), Rules, 2022","author":"Prachi Bhardwaj","date":"April 6, 2022","format":false,"excerpt":"On 4th April, 2022, Central Board of Direct Taxes notified amendment to Income Tax Rules,1961 through Income-tax (6th Amendment), Rules, 2022. This amendment aims to tax incomes from retirement benefit account from 1st April, 2022. \u00a0 Key Points: Rule 21-AAA has been inserted in Income Tax Rules, 1961 to tax\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":380009,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/","url_meta":{"origin":265108,"position":5},"title":"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026","author":"Shubhi","date":"April 2, 2026","format":false,"excerpt":"Finance Ministry has notified the Income-tax (Amendment) Rules, 2026, clarifying GAAR exclusion for pre-April 2017 investments.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Income-tax (Amendment) Rules","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/265108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=265108"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/265108\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/264809"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=265108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=265108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=265108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}