Dispute Resolution Under Income Tax Act

RULES/AMENDMENT RULES
INCOME-TAX (DISPUTE RESOLUTION PANEL) RULES, 2009
Income-tax ( contend endurance Panel) Rules, 2009
Notification No. 84/2009 [F.No. 142/22/2009-TPL]/S.O. 2958(E) seed 20-11-2009
In exercise of the powers conferred by sub-section (14) of section 144C of the Income-tax Act, 1961 (43 of 1961), the aboriginal Board of Direct Taxes makes the following rules to regulate the procedure of the Dispute Resolution Panel, namely :
Short title and commencement
1. (1) These rules may be called the Income- tax (Dispute Resolution Panel) Rules, 2009.
(2) They shall come into force on the date of their publication in the Official Gazette.
Definitions
2. In these rules, unless the context otherwise requires,
(i)Act means the Income-tax Act, 1961 (43 of 1961);
(ii)Panel means the Dispute Resolution Panel;
(iii)Form means a form appended to these rules;
(iv) secretariate, in relation to panel, means the designated office for filing of objections by the eligible assessee under section 144C;
(v)Section means a section of the Act;
(vi)Words and expressions used herein solely not defined and defined in the Act shall pee-pee the meanings respectively assigned to them in the Act.
Constitution of the Panel
3.



(1) The Board may, on the basis of workload and for efficient functioning, constitute panel in the places specified in column (2) on the Table below, having legal power over the areas specified in column (3) thereof.
Table
Sl. No.| progress to of the Headquarters| Jurisdiction|
(1)| (2)| (3)|
1.| Delhi| (1) NCT of Delhi (2) Punjab, Haryana and Chandigarh, J&K (3) Uttar Pradesh, Uttaranchal, Rajasthan and Himachal Pradesh|
2.| Mumbai| (1) Mumbai (2) quiet of Maharashtra except Pune (3) Goa, Madhya Pradesh and Chhattisgarh|
3.| Ahmedabad| Gujarat, Daman Diu, Dadra Nagar Haveli|
4.| Kolkata| (1) West Bengal, North-east States and Andaman and Nicobar (2) Bihar, Orissa and Jharkhand|
5.| Chennai|...If you want to get a full essay, order it on our website: Orderessay



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