Section 197 of Income-tax Rules, 2026 – Application for resolution of dispute before the Dispute Resolution Committee under section 379

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Section 197: Application for resolution of dispute before the Dispute Resolution Committee under section 379

Application for resolution of dispute before the Dispute Resolution Committee under section 379.

197. (1) An application to the Dispute Resolution Committee shall be made in Form No. 119 by the person, who opts for dispute resolution under section 379 in respect of dispute arising from any variation in the specified order in his case and who fulfils the specified conditions.

(2) Every application in connection with resolution of dispute shall be accompanied by a fee of Rs. 1000.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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