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[Cites 0, Cited by 0] [Section 379] [Entire Act]

Union of India - Subsection

Section 379(1) in The Income Tax Act, 2025

(1)The Central Government shall constitute, one or more Dispute Resolution Committees, as per the rules made under this Act, for dispute resolution in the case of such persons or class of persons, as specified by the Board, who opt for dispute resolution under this Chapter in respect of dispute arising from any variation in the specified order in his case and who fulfils the specified conditions, as may be prescribed.