CBDT introduces E-Settlement Scheme for pending applications with Income-tax Settlement Commission
Deepak Gupta | Nov 2, 2021 |
CBDT introduces E-Settlement Scheme for pending applications with Income-tax Settlement Commission
Central Board of Direct Taxes [CBDT], has notified E-Settlement Scheme, 2021.
This Scheme shall be applicable to pending applications in respect of which the applicant has not exercised the option under sub-section (1) of section 245M of the Act and which has been allotted or transferred by Central Board of Direct Taxes to an Interim Board.
The Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems), as the case may be, shall, with the approval of Central Board of Direct Taxes, devise a process to randomly allocate or transfer the pending applications to the Interim Boards.
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