E – Dispute Resolution Scheme, 2022

e-Dispute Resolution Scheme, 2022 is a comprehensive guide addressing the digital framework for resolving tax disputes in India. Introduced by the government to provide a faster and more transparent method of settling direct tax disputes, the e-DRS allows eligible taxpayers to resolve matters entirely online.

The book explains procedural eligibility, filing requirements, timelines, and settlement calculations under the scheme. It also covers communication protocols, digital documentation, statutory compliance, and practical case illustrations for a clear understanding of online dispute resolution. Emphasis is placed on procedural accuracy, avoiding pitfalls, and leveraging the scheme for faster dispute closure.

Structured for professionals, this guide enables chartered accountants, corporate tax advisors, and legal practitioners to efficiently navigate the e-DRS framework. It also serves as a valuable resource for taxpayers seeking to understand the nuances of online tax dispute resolution. By combining statutory guidance with practical examples, the book ensures readers can apply the e-DRS provisions effectively while remaining compliant.