{"product_id":"e-dispute-resolution-scheme-2022-e-book","title":"e-Dispute Resolution Scheme, 2022 (E-Book)","description":"\u003cp role=\"presentation\" dir=\"ltr\"\u003e\u003cspan\u003ee-Dispute Resolution Scheme, 2022\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eIt 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content covers:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Legislative background and objectives of the e-Dispute Resolution Scheme, 2022\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Eligibility criteria for taxpayers and nature of disputes covered\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Composition and powers of the Dispute Resolution Committee\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Step-by-step procedure for filing an application under the scheme\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Timelines for processing, communication, and resolution\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Digital interface and documentation requirements in faceless proceedings\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Scope of relief and immunity from penalty and prosecution\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Interaction with pending appeals and alternative remedies\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Amendments introduced by the Finance (No. 2) Act, 2024 and their implications\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Case studies and illustrative examples for practical understanding\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Relevant CBDT notifications, circulars, and guidelines consolidated for ready reference\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly useful for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Small and medium taxpayers seeking quicker and cost-effective resolution of disputes\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and advocates advising clients on dispute resolution\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students of taxation and law preparing for professional examinations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax administration officers looking to understand procedural nuances of the scheme\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBy 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":45397414674571,"sku":null,"price":380.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/E-DISPUTE.png?v=1758625155","url":"https:\/\/commerciallawpublishers.com\/products\/e-dispute-resolution-scheme-2022-e-book","provider":"Commercial Law Publishers","version":"1.0","type":"link"}