(1) Notwithstanding anything contained in this Act, in respect of disputes in which partial or complete agreement is not reached,

(1) Notwithstanding anything contained in any other provision of this Act, an agreement entered into under sub-section (9) of section

(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