VATax

Section 299: Representative of the Commissioner.

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 below the rank of Deputy Commissioner of Taxes, to mediate with the taxpayer applying for alternative dispute resolution.

(2) The Income-tax representative nominated under sub-section (1) shall participate in all arbitration proceedings for alternative dispute resolution and, if agreement is reached, shall sign the memorandum of arbitration proceedings.

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