E-DRS: CBDT forms dispute resolution committees in 18 jurisdictions

NEW DELHI: The Central Board of Direct Taxes (CBDT) Friday said it has constituted Dispute Resolution Committees (DRCs) in all 18 regional jurisdictions to handle the e-Dispute Resolution Scheme (e-DRS).

The application must be filed within one month of receiving the specified order or by September 30, 2024, if an appeal is pending.

Taxpayers can file applications under the e-DRS against orders where the aggregate sum of variations does not exceed ?10 lakh and returned income does not exceed Rs 50 lakh.


However, orders based on search and surveys or information received under international agreements are excluded from the scheme.

The scheme was rolled out to minimize litigation and provide relief to eligible taxpayers.

The scheme, notified under section 245MA of the Income-tax Act, 1961, enables taxpayers to opt for electronic dispute resolution against specified orders, aiming to reduce the burden of litigation on the tax authorities and provide a faster resolution process.

The e-DRS module is accessible on the income tax portal, and taxpayers can file applications using their PAN/TAN as user ID.