Income Tax Act 2023
Section 297 - Alternative Dispute Resolution
(as updated till Finance Act 2024)
Any dispute of an assessee lying with any income tax authority, Taxes Appellate Tribunal or Court may be resolved through Alternative Dispute Resolution in the manner described in the sections of this Chapter and rules made thereunder and subject to any procedures, conditions, qualifications and limits specified by the Board, by notification in the official Gazette.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.