RULE 197 INCOME-TAX RULES 2026
Application for resolution of dispute before the Dispute Resolution Committee under section 379.
197. (1) An application to the Dispute Resolution Committee shall be made in Form No. 119 by the person, who opts for dispute resolution under section 379 in respect of dispute arising from any variation in the specified order in his case and who fulfils the specified conditions.
(2) Every application in connection with resolution of dispute shall be accompanied by a fee of Rs. 1000.
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