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New Delhi: The Central Board of Direct Taxes (CBDT) last month notified the Online tax dispute resolution scheme 2022.
This Scheme called as the e-Dispute Resolution Scheme, 2022 eliminates the need for personal appearance before the Dispute Resolution Committee. It is relevant for taxpayers – whose total income is not above Rs 50 lakh and income tax disputes does not exceeding Rs 10 lakh.
Here are 5 big points on elimination of personal appearance before the Dispute Resolution Committee laid out by the e-Dispute Resolution Scheme, 2022
(1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the Dispute Resolution Committee or income-tax authority.
(2) The assessee or any other person, as the case may be, or his authorised representative, may request for personal hearing so as to make his oral submissions or present his case before the Dispute Resolution Committee.
(3) The Dispute Resolution Committee may approve the request for personal hearing, as referred to in subparagraph (2).
(4) Where the request for personal hearing has been approved by the Dispute Resolution Committee, such hearing shall be conducted through video conferencing, including use of any telecommunication application software which supports video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board.
(5) The Board shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person is not denied the benefit of this Scheme merely on the ground that such assessee or his authorised representative, or any other person does not have access to video conferencing at his end.
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//console.log(“st:” + st);
var currentScroll = $(this).scrollTop();
if (currentScroll > previousScroll){
_up = false;
} else {
_up = true;
}
previousScroll = currentScroll;
//console.log(“_up” + _up);
var cutoff = $(window).scrollTop() + 64;
//console.log(cutoff + “**”);
$(‘div[id^=”row”]’).each(function(){
//console.log(“article” + $(this).children().find(‘.left-block’).attr(“id”) + $(this).children().find(‘.left-block’).attr(‘data-url’));
if($(this).offset().top + $(this).height() > cutoff){
//console.log(“$$” + $(this).children().find(‘.left-block’).attr(‘data-url’));
if(prevLoc != $(this).children().find(‘.left-block’).attr(‘data-url’)){
prevLoc = $(this).children().find(‘.left-block’).attr(‘data-url’);
$(‘html head’).find(‘title’).text($(this).children().find(‘.left-block’).attr(‘data-title’));
$(‘meta[name=description]’).attr(“content”,$(this).children().find(‘.left-block’).attr(‘data-summary’));
$(‘meta[name=keywords]’).attr(“content”,$(this).children().find(‘.left-block’).attr(‘data-keyword’));
$(‘meta[name=news_keywords]’).attr(“content”,$(this).children().find(‘.left-block’).attr(‘data-keyword’));
pSUPERFLY.virtualPage(prevLoc,$(this).children().find(‘.left-block’).attr(‘data-title’));
//console.log(“Summary: ” + $(this).children().find(‘.left-block’).attr(‘data-summary’));
//console.log(“Keyword: ” + $(this).children().find(‘.left-block’).attr(‘data-keyword’));
//history.pushState(” ,”, prevLoc);
loadshare(prevLoc);
}
return false; // stops the iteration after the first one on screen
}
});
if(lastHeight + last.height() < $(document).scrollTop() + $(window).height()){
//console.log("**get");
url = $(next_selector).attr('href');
x=$(next_selector).attr('id');
//console.log("x:" + x);
//handle.autopager('load');
/*setTimeout(function(){
//twttr.widgets.load();
//loadDisqus(jQuery(this), disqus_identifier, disqus_url);
}, 6000);*/
}
//lastoff = last.offset();
//console.log("**" + lastoff + "**");
});
//$( ".content-area" ).click(function(event) {
// console.log(event.target.nodeName);
//});
/*$( ".comment-button" ).live("click", disqusToggle);
function disqusToggle() {
var id = $(this).attr("id");
$("#disqus_thread1" + id).toggle();
};*/
//$(".main-rhs2460843").theiaStickySidebar();
var prev_content_height = $(content_selector).height();
//$(function() {
var layout = $(content_selector);
var st = 0;
///});
}
}
});
/*}
};*/
})(jQuery);
function on_load_google_ad(PWT){
var inad1, inad2 = ”;
googletag.cmd.push(function() {
googletag.defineSlot(‘/11440465/Zeenews_English_Web/Zeenews_English_AS_ATF_970x90’, [[728, 90], [970, 90]], ‘div-gpt-ad-1504525832454-0’).addService(googletag.pubads());
googletag.defineSlot(‘/11440465/Zeenews_English_Web/Zeenews_English_AS_ATF_300x250’, [[300, 250]], ‘div-article-rhs-atf-ad’).addService(googletag.pubads());
googletag.defineSlot(‘/11440465/Zeenews_English_Web/Zeenews_English_AS_BTF_1_300x250’, [300, 250], ‘div-gpt-ad-1504525832454-2’).addService(googletag.pubads());
googletag.defineSlot(‘/11440465/Zeenews_English_Web/Zeenews_English_AS_OOP_1x1’, [1, 1], ‘div-gpt-ad-1504526235866-6’).addService(googletag.pubads());
var inarticle1 = document.getElementById(‘div-gpt-ad-AS-Inarticle-1’);
if (typeof(inarticle1) != ‘undefined’ && inarticle1 != null)
{
googletag.defineSlot(‘/11440465/Zeenews_English_Web/Zeenews_English_AS_Inarticle_1_300x250’, [[300, 250]], ‘div-gpt-ad-AS-Inarticle-1’).addService(googletag.pubads());
inad1 = “true”;
}
var inarticle2 = document.getElementById(‘div-gpt-ad-AS-Inarticle-2’);
if (typeof(inarticle2) != ‘undefined’ && inarticle2 != null)
{
googletag.defineSlot(‘/11440465/Zeenews_English_Web/Zeenews_English_AS_Inarticle_2_300x250’, [[300, 250]], ‘div-gpt-ad-AS-Inarticle-2’).addService(googletag.pubads());
inad2 = “true”;
}
googletag.pubads().setTargeting(‘category’, [“article”,”Personal Finance”,”Income Tax”,”Itr”,”Tax Dispute”]);
googletag.pubads().enableLazyLoad({ fetchMarginPercent: 50, renderMarginPercent: 50, mobileScaling: 2.0 });
googletag.pubads().disableInitialLoad();
googletag.pubads().enableAsyncRendering();
googletag.pubads().set(‘page_url’,’https://zeenews.india.com/’);
googletag.pubads().collapseEmptyDivs();
googletag.enableServices();
// OpenWrap code START here
if(typeof PWT.requestBids === ‘function’){
PWT.requestBids(
PWT.generateConfForGPT(googletag.pubads().getSlots()),
function(adUnitsArray) {
PWT.addKeyValuePairsToGPTSlots(adUnitsArray);
PWT.ow_BidsReceived = true;
initAdserver(false);
}
);
}
// No need to handle “else” part as we have A9 wrapper on page
// OpenWrap code END here
var FAILSAFE_TIMEOUT = 1000; // this timeout should be more than OpenWrap and A9 timeout
setTimeout(function() {
initAdserver(true); // calling this function with forced mode set to true so that GPT API is always executed
}, FAILSAFE_TIMEOUT);
});
googletag.cmd.push(function() { googletag.display(‘div-article-rhs-atf-ad’); });
googletag.cmd.push(function() { googletag.display(‘div-gpt-ad-1504525832454-0’); });
googletag.cmd.push(function() { googletag.display(‘div-gpt-ad-1504525832454-2’); });
googletag.cmd.push(function() { googletag.display(‘div-gpt-ad-1504526235866-6’); });
if(inad1){
googletag.cmd.push(function() { googletag.display(‘div-gpt-ad-AS-Inarticle-1’); });
}
if(inad2){
googletag.cmd.push(function() { googletag.display(‘div-gpt-ad-AS-Inarticle-2’); });
}
}
on_load_google_ad(PWT);
function on_load_fb_twitter_widgets(){
(function(d, s, id) {
var js, fjs = d.getElementsByTagName(s)[0];
if (d.getElementById(id)) return;
js = d.createElement(s); js.id = id;
js.src = “//connect.facebook.net/en_US/sdk.js#xfbml=1&version=v2.9”;
fjs.parentNode.insertBefore(js, fjs);
}(document, ‘script’, ‘facebook-jssdk’));
window.twttr = (function(d, s, id) {
var js, fjs = d.getElementsByTagName(s)[0],
t = window.twttr || {};
if (d.getElementById(id)) return t;
js = d.createElement(s);
js.id = id;
js.src = “https://platform.twitter.com/widgets.js”;
fjs.parentNode.insertBefore(js, fjs);
t._e = [];
t.ready = function(f) {
t._e.push(f);
};
return t;
}(document, “script”, “twitter-wjs”));
}
//setTimeout(function() { on_load_google_ad(); }, 5000);
setTimeout(function() {
on_load_fb_twitter_widgets();
}, 5000);
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