Rule 196 provides for a three-member Dispute Resolution Committee for every region of a Principal Chief Commissioner of Income-tax — two retired Income-tax officers and one ex-officio senior officer — appointed for three years, deciding by majority.
196
Rules 2026 · Rule 196
Constitution of Dispute Resolution Committee under section 379
Rules 131-200
The rule. The Central Government constitutes a Dispute Resolution Committee for every region of a Principal Chief Commissioner of Income-tax (sub-rule 1). Each has three members: two retired Indian Revenue Service (Income-tax) officers who held the post of Commissioner of Income-tax or an equivalent or higher post for five years or more, and one ex-officio member not below the rank of Principal Commissioner or Commissioner as the Board specifies (sub-rule 2). Members are appointed for three years (sub-rule 3). The Central Government may fix a per-case fee for the two retired members, with a sitting fee decided by the Board (sub-rule 4). Decisions are by majority (sub-rule 5). The Central Government may remove a member, for reasons recorded in writing and after a hearing (sub-rule 6).