E-Dispute Resolution Scheme, 2022

The Central Board of Direct Taxes (CBDT) notified the e-Dispute Resolution Scheme, 2022, on 5 April for faster resolution of tax disputes for small taxpayers. This scheme is meant for taxpayers with a total income of up to ₹50 lakh and income tax disputes not exceeding ₹10 lakh. The taxpayer need not appear before tax officials in connection with any proceedings under this scheme, the entire communication will be electronic. The DRC shall have the power to waive the penalty or grant immunity from the prosecution on fulfilment of certain conditions.

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Notification PDF



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