The Central Board of Direct Taxes (CBDT) has launched the Electronic Dispute Resolution System (e-DRS) for taxpayers to resolve issues related to income tax assessments. The system was notified in 2022 and will minimise litigation and provide a more efficient resolution mechanism.
Main features of e-DRS
The e-DRS system enables taxpayers to electronically submit dispute resolution requests to Dispute Resolution Committees (DRCs) in 18 jurisdictions across India.
These DRCs will help taxpayers resolve disputes related to ‘specific orders’, providing an alternative to lengthy legal proceedings. (Whose orders?)
Eligibility criteria:
Applicable to orders where the total sum of variations does not exceed Rs. 10 lakh.
The income returned for the relevant assessment year shall not exceed Rs 50 lakh.
Orders based on searches/surveys or information received under international agreements are excluded.
Application process:
Taxpayers can file applications electronically through Form No. 34BC on the Income Tax Department’s e-filing portal.
The application period is one month from receipt of the specified order.
Pending appeals:For appeals already filed and pending before the Commissioner of Income Tax (Appeals), applications may be filed up to September 30, 2024.
Resolution with specific deadlines: DRCs are required to issue orders within six months from the end of the month in which the application is accepted.
Implementation schedule
– For specific orders issued on or before August 31, 2024, where the deadline for filing appeals has not expired, applications may be filed until September 30, 2024.
– The e-DRS application process is now active on the Income Tax Department portal.
Access to the e-DRS module
To access the e-DRS module:
Log in to the Income Tax portal at https://eportal.incometax.gov.in using your PAN or TAN as your User ID.
Navigate the following route:
– Control Panel -> Electronic Filing -> Income Tax Forms -> Submit Income Tax Forms.
Select the option ‘Dispute Resolution Committee in Certain Cases (Form 34BC)’.
Complete Form No. 34BC, ensuring that all details are accurate.
Please review your data and proceed to electronically verify the form using one of the following methods:
– Aadhaar OTP
– EVC (Electronic Verification Code)
– DSC (Digital Signature Certificate).
First published: September 4, 2024 | 15:39 IS
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