Section 309 : Statements, Returns etc. to be Confidential.
(1) Notwithstanding anything contained in any other law for the time being in force, subject to the provisions of this
Income Tax
Section 308 : Bar on Civil or Criminal Prosecution.
No action or agreement taken in good faith by any person involved in the alternative dispute resolution process shall be
Section 307 : Affirmation of Authenticity after Arbitration.
(1) The Board may, in the prescribed manner, monitor the progress of settlement of alternative dispute resolution applications and ensure
Section 306 : Limitation for Appeal when Agreement is not Concluded.
(1) Notwithstanding anything contained in this Act, in respect of disputes in which partial or complete agreement is not reached,
Section 305 : Effect of Agreement.
(1) Notwithstanding anything contained in any other provision of this Act, an agreement entered into under sub-section (9) of section
Section 304 : Decision of Alternative Dispute Resolution.
(1) Where both parties agree on any incident or legally disputed matter under this Act, the disputed matter shall be
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
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