Section 297 - Alternative Dispute Resolution
Alternative resolution for tax assessment disputes pending before any Income-tax authority or Taxes Appellate Tribunal of Court may be settled in the muthoet described in this Chapter and in the ules made under this Chapter, ma subject to such qualifications, conditions and limits as may be prescribed by the Board, by notification in the Official Gazette.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.