44DAB Application for resolution of dispute before the Dispute Resolution Committee | Knowledge Bank

¹[44DAB. Application for resolution of dispute before the Dispute Resolution Committee.–– (1) An application to the Dispute Resolution Committee shall be made in Form No. 34BC by the person, who opts for dispute resolution under section 245MA of the Act in respect of dispute arising from any variation in the specified order in his case and who fulfills the specified conditions.

(2) Every application in connection with resolution of dispute shall be accompanied by a fee of one thousand rupees.]

Notes:-

1. Inserted by the Income-tax (Seventh Amendment) Rules, 2022 Notification No. 26/2022 dated 05.04.2022.

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