Income Tax

(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

Alternative dispute resolution for tax assessment disputes pending before any Income-tax authority or Taxes Appellate Tribunal or Court may be

For the purposes of this Chapter, unless there is anything inconsistent with the subject or context-(1) “Authorized Representative” means the

(1) In respect of any judgment passed by the High Court Division under section 294, if the High Court Division

(1) Where a reference case under section 293 is brought to the High Court Division, it shall be heard by