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Taxpayers having whole returned earnings as much as ₹50 lakh having earnings tax disputes not exceeding ₹10 lakh will be capable of avail the scheme.
Taxpayers is not going to be required to seem earlier than tax officers both personally or via an authorised consultant in reference to any proceedings underneath this scheme and the complete communication will probably be in digital mode.
The CBDT additionally notified structure of a dispute decision committee, which shall include three members, together with two retired officers from the Indian Income Service who’ve held the publish of commissioner of earnings tax or greater publish for 5 years and one serving officer not beneath the rank of principal commissioner of income-tax. Members may have a tenure of three years.
