FAQ e-Dispute Resolution Committee and Form 34BC FAQ e-Dispute Resolution Committee and Form 34BC. In pursuance of section 245MA of the Income-tax Act, 1961 the CBDT) has notified the e-Dispute Resolution Scheme, 2022 (e-DRS). DRCs have been constituted in all 18 jurisdictional Pr. CCIT regions across the country Question 1. What is ‘e-Dispute Resolution Committee’? Dispute Resolution Committee (‘DRC’) is a committee constituted by the Central Government in accordance with provisions of section 245MA of the Income-tax Act,1961, read with rule 44DAA of Income-tax Rules,1962. e-DRC is an alternative to regular appellate proceedings provided under the Income-tax Act e.g. CIT(A), … Continue reading FAQ e-Dispute Resolution Committee and Form 34BC as per e-DRS 2022