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Union of India - Section

Section 3 in Income-tax (Dispute Resolution Panel) Rules, 2009

3. Constitution of the Panel.

(1)The Board may, on the basis of workload and for efficient functioning, constitute panel in the places specified in column (2) on the Table below, having jurisdiction over the areas specified in column (3) thereof.
Sl. No. Name of the Headquarters Jurisdiction
(1) (2) (3)
1 Delhi (1) NCT of Delhi (2) Punjab, Haryana andChandigarh, J&K (3) Uttar Pradesh, Uttaranchal, Rajasthan andHimachal Pradesh
2 Mumbai (1) Mumbai (2) Rest of Maharashtra except Pune(3) Goa, Madhya Pradesh and Chattisgarh
3 Ahmedabad Gujarat, Daman Diu, Dadra Nagar Haveli
4 Kolkata (1) West Bengal, North-east States and Andamanand Nicobar (2) Bihar, Orissa and Jharkhand
5 Chennai Tamil Nadu and Pondicherry
6 Hyderabad Andhra Pradesh
7 Bangalore Karnataka, Kerala and Lakshadweep
8 Pune Pune
(2)The Board shall assign by name three Commissioners of Income-tax to each panel as Members who by name, in addition to their regular duties as Commissioners, shall also carry on the functions of the panel.
(3)Where any Member of the panel is transferred, the Board shall assign, by name, another Commissioner of Income-tax in the place of the outgoing Member of the panel to carry out the functions of the panel.
(4)Each panel shall have a secretariat for receiving objections, correspondence and other documents to be filed by the eligible assessee and shall also be responsible for issuing notices, correspondence and direction if any, on behalf of the panel.
(5)The Chief Commissioner of Income-tax (CCA) shall, for the purposes of sub-rule (4), constitute the secretariat for the panel.