Section 303 : Temporary Suspension of Proceedings Pending in Appellate Tribunal or High Court Division.
Where a taxpayer applies for alternative dispute resolution in an income year and the Deputy Commissioner of Taxes for that
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Section 302: Procedure for Settlement through Alternative Dispute Resolution.
(1) On receipt of the application for alternative dispute resolution, the facilitator shall send a copy of the application to
Section 301: Rights and Obligations of Taxpayer for Alternative Dispute Resolution.
(1) The taxpayer included in the Alternative Dispute Resolution process shall have the right to participate in mediation with the
Section 300. Facilitator in Alternative Dispute Resolution.
(1) Alternative dispute resolution process shall be conducted between the taxpayer and the representative of the Commissioner through a facilitator
Section 299: Representative of the Commissioner.
(1) The Commissioner of Taxes concerned may nominate any such Income-tax authority, hereinafter referred to as the Income-tax Representative, not
Section 298: Application for Alternative Resolution of Dispute.
(1) Subject to the provisions of sub-section (4), a taxpayer may apply for settlement of a dispute pending before the
Section 297: Alternative Dispute Resolution.
Alternative dispute resolution for tax assessment disputes pending before any Income-tax authority or Taxes Appellate Tribunal or Court may be