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Income-tax Rules, 2026 | Rule 196 of 333

Rule 196 - Constitution of Dispute Resolution Committee

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 44DAA

196Rule number
1216Local text characters
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Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

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Rule text held in the production corpus

Dispute Resolution Committee constitution. 196. (1) The Central Government shall constitute a Dispute Resolution Committee for every region of a Principal Chief Commissioner of Income-tax for dispute resolution, as provided under section 379. (2) Each Dispute Resolution Committee shall consist of three members— (a) two members shall be retired officers from the Indian Revenue Service (Income-tax), who have held the post of Commissioner of Income-tax or any equivalent or higher post for five years or more; and (b) one ex-officio member, who shall be an officer not below the rank of Principal Commissioner of Income-tax or Commissioner of Income-tax as specified by the Board. (3) The members shall be appointed by the Central Government for a period of three years. (4) The Central Government may fix a sum to be paid as fee to the two members specified in sub-rule (2)(a), on a per-case basis, along with a sitting fee, as decided by the Board. (5) The decision of the Dispute Resolution Committee shall be by majority. (6) The Central Government may, for reasons to be recorded in writing and after giving a reasonable opportunity of being heard, remove any member from the Dispute Resolution Committee.

Local extract SHA-256: 67f72ab3ae054798e9b6f2ec9a66d934e7e0051ba023174aceb57b7037f6c320. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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www.incometaxindia.gov.in

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