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Rule 44DAA: Constitution of Dispute Resolution Committee

The Income-tax Rules, 1962Central Act · 1962

[PART IX-AA

DISPUTE RESOLUTION COMMITTEE

Constitution of Dispute Resolution Committee.

(1) The Central Government shall constitute a Dispute Resolution Committee for every region of Principal Chief Commissioner of Income-tax for dispute resolution, as provided under the Chapter XIX-AA of the Act.

(2) Each Dispute Resolution Committee shall consist of three members, as under:—

(a) two members shall be retired officers from the Indian Revenue Service (Income-tax), who have held the post of Commissioner of Income-tax or any equivalent or higher post for five years or more; and

(b) one serving officer not below the rank of Principal Commissioner of Income-tax or Commissioner of Income-tax as specified by the Board.

(3) The members shall be appointed by the Central Government for a period of three years.

(4) The Central Government may fix a sum to be paid as fee to a member, who is retired officer, on a per case basis, along with a sitting fee, so decided by the Board.

(5) The decision of the Dispute Resolution Committee shall be by majority.

(6) The Central Government may, by recording reasons in writing and after giving an opportunity of being heard, remove any member from the Dispute Resolution Committee.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule44DAA
Marginal noteConstitution of Dispute Resolution Committee
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Part IX-AA, consisting of rules 44DAA, 44DAB, 44DAC and 44DAD, inserted by the IT (Seventh Amdt.) Rules, 2022, w.e.f. 5-4-2022.

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