e-Dispute Resolution Scheme, 2022

The e-Dispute Resolution Scheme, 2022 (2nd Edition, 2024) by Ram Dutt Sharma is a comprehensive guide to the faceless mechanism for resolving specified income-tax disputes, tailored especially for small and medium taxpayers. Updated as per The Finance (No. 2) Act, 2024, this edition serves as an essential reference for understanding the scheme’s scope, procedures, and practical implications.

It explains in detail the statutory framework, eligibility criteria, and procedural rules governing e-resolution of disputes through the Dispute Resolution Committee (DRC), offering clarity to both taxpayers and tax practitioners.

The content covers:

• Legislative background and objectives of the e-Dispute Resolution Scheme, 2022

• Eligibility criteria for taxpayers and nature of disputes covered

• Composition and powers of the Dispute Resolution Committee

• Step-by-step procedure for filing an application under the scheme

• Timelines for processing, communication, and resolution

• Digital interface and documentation requirements in faceless proceedings

• Scope of relief and immunity from penalty and prosecution

• Interaction with pending appeals and alternative remedies

• Amendments introduced by the Finance (No. 2) Act, 2024 and their implications

• Case studies and illustrative examples for practical understanding

• Relevant CBDT notifications, circulars, and guidelines consolidated for ready reference

This edition is particularly useful for:

• Small and medium taxpayers seeking quicker and cost-effective resolution of disputes

• Chartered accountants, tax consultants, and advocates advising clients on dispute resolution

• Students of taxation and law preparing for professional examinations

• Tax administration officers looking to understand procedural nuances of the scheme

By combining legal precision with practical insights, the book ensures that readers are equipped to navigate the e-Dispute Resolution Scheme efficiently and take full advantage of its benefits.