CBDT’s new e-dispute resolution system, guide

Business: To provide relief to certain taxpayers and reduce litigation, the Central Board of Direct Taxes (CBDT) has notified the e-Dispute Resolution Scheme, 2022, under which a taxpayer can seek resolution in cases where the department has passed an order for additional tax liability of less than ₹10 lakh. Under this provision, taxpayers, subject to fulfilling certain criteria, can electronically file an application for dispute resolution with the designated Dispute Resolution Committee (DRC) for the region of the Principal Chief Commissioner of Income Tax having jurisdiction over the taxpayer. For this purpose, DRCs have been constituted in all 18 jurisdictional PR CCIT regions across the country. The Income Tax portal provides a list of such DRCs along with their email IDs. When can taxpayers opt for dispute resolution? As per e-DRS, a taxpayer can opt for e-dispute resolution system against a ‘specified order’, which includes an order where the aggregate amount of changes proposed or made is less than ₹10 lakh and the amount of income returned for the relevant assessment year does not exceed ₹50 lakh.

Additionally, the order should not be based on any search/survey or information received under any settlement referred to under section 90 or 90A of the Act. To access the e-DRS module, you must first log in to the Income Tax portal. Then you can follow the following steps to access the dispute resolution system.

Steps to follow:

I. You can log in to your account using PAN/TAN as user ID. II. You can now go to Dashboard >> e-File.

III. Go to Income Tax Forms.

IV. You can now click on ‘Fill Income Tax Forms’. V. Under the ‘Persons not dependent on any source of income’ tab, go to ‘Dispute Resolution Committee’ in some cases, i.e. Form 34BC.

VI. Fill Form No. 34BC.

VII. Here you can check the details.

VIII. Finally, you can e-verify Form No. 34BC using Aadhaar OTP, EVC or DSC.