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বিকল্প বিরোধ নিষ্পত্তির প্রয়োগ
Section : ২৯৮(l) Subject to the provisions of sub-section (4), a taxpayer may apply for settlement of a dispute pending before the Appellate Income-tax Authority or the Tax Appellate Tribunal or any Division of the Supreme Court, through the alternative dispute resolution process.
(2) If any dispute is pending before any Division of the Supreme Court, the taxpayer shall obtain the leave of the Court before filing an application under sub-section (1):
Provided that, if any dispute is brought on writ, such dispute shall not be disposed of by alternative dispute resolution process.
(3) Application for Alternative Dispute Resolution-
(a) shall be certified and filed in the prescribed form, at the time and with the fee;
(b) the appeal concerned shall lie before the Income-tax Authority or the Tax Appellate Tribunal or, as the case may be, the Registrar of the Supreme Court.
(4) The taxpayer shall submit the relevant papers, documents and statement of legal basis and factual acts along with the application form.
(5) If a taxpayer has filed a return for any income year, he shall not be eligible to file an alternative dispute resolution application unless he has not paid the tax recognized in that income year.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার উপ-ধারা (৫) সংশোধন করা হয়েছে।