Section 299 - Representative of the Commissioner
(1) The Commissioner of Taxes concerned may nominate any such Income-tax authority, hereinafter referred to as the Income-tax Representative, not below the rank of Deputy Commissioner of Taxes, to mediate with the taxpayer applying for alternative dispute resolution.
(2) The Income-tax representative nominated under sub-section (1) shall participate in all arbitration proceedings for alternative dispute resolution and, if agreement is reached, shall sign the memorandum of arbitration proceedings.
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.