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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

[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 जभ्‍ न, 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 आिेिन के आधार (प्रत् येक आधार 100 िो् िक से अनजधक)
ब्यौरे फाइल करने के जलए आिेिन
10 आिेिन के जलए संिाय की गई फीस के ब्यौरे
ोीएसआर करड संिाय की तारीख क्र.सं. राजि

िापसी पर संित् त कर
11 िापसी आय पर संित् त कर का जििरण
जनधाडरण िर्ड िापसी के अनुसार िेय कर आर ओ एल पर
संित् त कर
आर ओ आई की
िाजखल करने की
तारीख
रकम
12 रजिस्ट् रीकृ त ई-मेल आई डी/पता जिस पर जनधाडठरती कर नरठटस भेिी िा सके
सत् यापन प्ररुप
मं………………….पैन-………………..एतद्द्वारा घरर्णा करता हं दक ऊपर िी गई िानकारी मेरी सिोत् तम
िानकारी और जिश् िास के अनुसार सैी ैै । मं यै भी प्रमाजणत करता हं दक ऊपर पंजत त 8.1 में दिए गए साक्ष् य
से अजतठरत त साक्ष् य फाईल नै दकया गया ैै ।
स्ट् थान………….
…………….
ैस्ट् ताक्ष र
तारीख…………
[अजधसूचना सं. 26/2022/फा.सं.370142/05/2022-टीपीएल-भाग 1(भाग 1)]
िेफाली ससंै, अिर सजचि
ठटप् पण :- मूल जनयम अजधसूचना संख् यांक का. आ. 969(अ), तारीख 26 माचड, 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
    Personal Information
    First Name Middle
    Name
    Last Name or Name of
    Entity
    Permanent Account Number or
    Aadhaar Number
    TAN (if available)
    Flat/ Door/ Block No. Name of Premises/
    Building/ Village
    Road/ Street/ Post Office
    Area/ Locality Town/City/District State
    (Select)
    Country
    (Select)
    Pin Code Phone No.
    with STD
    code/
    Mobile No.
    Email Address
    Order against which application is
    filed
    1 Assessment year in connection with which the application is
    preferred/ Enter financial year in case Application is filed
    against an order where assessment year is not relevant
    Assessment Year
    Financial Year
    2 Details of specified order against which application is filed
    a Section and sub-section of the Income-tax
    Act, 1961
    b Date of Order
    c Date of service of Order / Notice of
    Demand
    3
    Income-tax Authority passing the specified order
    Application Details
    4 a Amount of Income Assessed (in Rs.)
    b Total Addition to Income (in Rs.)
    c In case of Loss, total disallowance of Loss in assessment (in Rs.)
    d Amount of Addition/ Disallowance of Loss disputed in application (in
    Rs.)
    e Amount of Disputed Demand (in Rs.) – Enter Nil in case of Loss
    Pending Application
    5 Whether an application in relation to any other assessment year/ financial year is pending in
    the case of the assessee with any Dispute Resolution Committee Yes/ No
    5.1 If reply to 5 is Yes, then give following details.-
    a Dispute Resolution Committee, with whom the application is pending
    b Application No. and date of filing of application
    c Assessment year/ financial year in connection with which the application
    has been preferred
    d Income-tax Authority passing the specified order
    e Section and sub-section of the Act, under which the specified order has
    been passed
    f Date of such Order
    Details of
    Taxes paid
    6 Where a return has been filed by the assessee for the assessment year in connection with
    which the application is filed, whether tax due on income returned has been paid in full
    Yes/No/N
    ot
    Applicable
    6.1 If reply to 8 is Yes, then enter details of return and taxes paid
    a Acknowledgement number
    [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9
    b Date of filing
    c Total tax paid
    Statement of facts, Grounds of
    application and additional evidence
    7 Statement of Facts
    Facts of the case in brief (not exceeding 1000 words)
    List of documentary evidence relied upon
    8 Whether any documentary evidence other than the evidence produced
    during the course of proceedings before the Income-tax Authority has
    been filed
    Yes / No
    8.1 If reply to 8 is Yes, furnish the list of such documentary evidence
    9 Grounds of Application (each ground not exceeding 100 words)
    1.
    2.
    3.
    Application
    filing details
    10 Details of application Fees Paid
    BSR Code Date of payment Sl. No. Amount
    Tax paid on
    returned
    income
    11 Details of tax paid on returned income
    Assessment Year Tax due as per return Tax paid on RoI Date of filing of RoI Amount
    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.

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