(1) The assessee applying for Alternative Dispute Resolution shall have the right to negotiate himself personally or with along an authorized representative, with the Commissioner’s Representative for the concerned dispute.

(2) In the mediation for the resolution of alternative disputes, the assesse shall be limited to presenting arguments with legal and factual papers and documents related to the concerned dispute.

(3) Where an agreement is reached, the assessee shall pay any tax imposed as per the agreement within the agreed time-limit.