Income Tax Act 2023
Section 300 - Facilitator in Alternative Dispute Resolution Process
(as updated till Finance Act 2024)
(1) The process of Alternative Dispute Resolution between an assessee and the representative of the Commissioner shall be conducted by a Facilitator appointed by the Board.
(2) The facilitator shall perform the designated responsibilities and duties and shall receive the prescribed fee.
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.