S.R.O. 69(I)/2019, Islamabad, the 24th January, 2019

Amendments shall be made in the Income Tax Rules, 2002 Government of Pakistan Revenue Division Federal Board of Revenue **** Islamabad, the 24th January, 2019. NOTIFICATION (Income Tax) S.R.O. 69(I)/2019.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O. 1352(I)/2018, dated the 6th November, 2018, as required by sub-section (3) of the said section, namely:"” In the aforesaid Rules, for rule 231C, the following shall be substituted, namely:"” "231C. Alternative dispute resolution."” (1) This rule shall apply to all cases of disputes brought or specified for resolution under section 134A. (2) In this rule, unless there is anything repugnant in the subject or context,- (a) "applicant" means an aggrieved person or a class or persons who has brought a dispute for resolution under section 134A; (b) "Committee" means a Committee constituted under sub-section (2) of section 134A; and (c) "dispute" means any grievance of the applicant pertaining to"” (i) the liability of tax against the aggrieved person, or admissibility of refunds, as the case may be; (ii) the extent of waiver of default surcharge and penalty; or (iii) any other specific relief required to resolve the grievance as specified in sub-section (1) of section 134A. (3) Any person or class of persons interested for resolution of any dispute under section 134A shall submit a written application for alternative dispute resolution to the Board in the form as set out in Part I of the Schedule to this rule. (4) The Board, after examination of the contents of an application by a taxpayer and facts stated therein and on satisfaction that the application may be referred to a Committee for the resolution of the hardship or dispute, shall appoint and notify a Committee, within a period of sixty days from the receipt of application specified under sub-rule (3), consisting of the following members, namely:- (a) an officer of Inland Revenue not below…