Dispute Resolution Under Income Tax Act Essay

2211 WordsFeb 23, 20129 Pages
RULES/AMENDMENT RULES INCOME-TAX (DISPUTE RESOLUTION PANEL) RULES, 2009 Income-tax (Dispute Resolution Panel) Rules, 2009 Notification No. 84/2009 [F.No. 142/22/2009-TPL]/S.O. 2958(E) dated 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 Central 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) “Secretariat”, 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 but not defined and defined in the Act shall have 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 jurisdiction over the areas specified in column (3) thereof. Table Sl. No. | Name 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) Rest of Maharashtra except Pune (3) Goa, Madhya Pradesh and Chhattisgarh | 3. | Ahmedabad | Gujarat, Daman Diu, Dadra Nagar Haveli | 4. | Kolkata | (1) West

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