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(1) Where both parties agree on any incident or legally disputed matter under this Act, the disputed matter shall be

Where a taxpayer applies for alternative dispute resolution in an income year and the Deputy Commissioner of Taxes for that

(1) On receipt of the application for alternative dispute resolution, the facilitator shall send a copy of the application to

(1) The taxpayer included in the Alternative Dispute Resolution process shall have the right to participate in mediation with the

(1) Alternative dispute resolution process shall be conducted between the taxpayer and the representative of the Commissioner through a facilitator

(1) The Commissioner of Taxes concerned may nominate any such Income-tax authority, hereinafter referred to as the Income-tax Representative, not

(1) Subject to the provisions of sub-section (4), a taxpayer may apply for settlement of a dispute pending before the