Section 144B of the Income Tax Act

Section 144B of the Income Tax Act pertains to the formation of a dispute resolution panel (DRP) for resolving disputes arising from a draft assessment order. This Section 144B of the Income Tax Acempowers the taxpayer to approach the DRP before the final assessment. The objective is to streamline the resolution process, ensuring fairness and expeditious resolution of tax-related conflicts through an alternative dispute resolution mechanism. The DRP acts as an intermediary, providing an additional layer of scrutiny and facilitating a more efficient tax dispute resolution process.

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