152F. Alternative Dispute Resolution

¹[CHAPTER XVIIIB

ALTERNATIVE DISPUTE RESOLUTION

152F. Alternative Dispute Resolution.-

(1) Notwithstanding anything contained in  Chapter  XIX  any  dispute  of  an  assessee  lying  with  any  income  tax authority,  Taxes  Appellate  Tribunal  or  Court  may  be  resolved  through Alternative Dispute Resolution (hereinafter referred to as ADR) in the manner described in the following sections of this Chapter and rules made thereunder.

(2)  Board  may,  by  notification  in  the  official  Gazette,  specify  the  class  or classes  of  assessees  eligible  for  ADR  or  extend  the  area  or  areas  in  which these provisions may be applied.

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¹Ins. new chapter XVIIIB by F.A. 2011

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