Laws / Income Tax Law / 152L

152L - Rights and duties of the assessee for ADR

2022-23 2016-17 2015-16

152L. Rights and duties of the assessee for ADR.—
(1) Subject to sub-section (2), the assessee applying for ADR shall be allowed to negotiate himself personally or alongwith an authorized representative, with the Commissioner's Representative for the concerned dispute under the facilitation and supervisio...

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