Section 379: Dispute Resolution Committee in certain cases

Constitution of the Committee and who can use it

The Central Government constitutes one or more Dispute Resolution Committees, as per the rules made under the Act, for dispute resolution for such persons or class of persons as the Board specifies, who opt for dispute resolution under this Chapter for a dispute arising from a variation in the "specified order" in their case, and who fulfil the prescribed conditions.

What the Committee can do

Subject to prescribed conditions, the Dispute Resolution Committee may modify the variations in a specified order, reduce or waive a penalty imposed or imposable under the Act, or grant immunity from prosecution for any offence punishable under the Act, for a person whose dispute is resolved through this route.

Giving effect to the Committee's order

Irrespective of section 275, on receiving the Committee's order, the Assessing Officer must: pass an assessment, reassessment or recomputation order, where the specified order was a draft proposed order under section 275(1); or, in any other case, modify the assessment, reassessment or recomputation order in conformity with the Committee's directions, within one month from the end of the month in which the Committee's order is received.

What counts as a 'specified order'

"Specified order" means an order (including a draft order) specified by the Board, where:

• The aggregate sum of variations proposed or made in the order does not exceed ₹10,00,000
• The order is not based on a search under section 247, or requisition under section 248, in the case of the assessee or any other person, nor on a survey under section 253, nor on information received under an agreement referred to in section 159(1) or (2)
• Where the assessee has filed a return for the relevant tax year, the total income as per that return does not exceed ₹50,00,000

Frequently asked questions