¹[44DAA. Constitution of Dispute Resolution Committee.–– (1) The Central Government shall constitute a Dispute Resolution Committee for every region of Principal Chief Commissioner of Income-tax for dispute resolution, as provided under the Chapter XIX-AA of the Act.

2. Each Dispute Resolution Committee shall consist of three members, as under:––
   1. 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  
   2. one serving 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 a member, who is retired officer, on a per case basis, along with a sitting fee, so decided by the Board.

5. The decision of the Dispute Resolution Committee shall be by majority.

6. The Central Government may, by recording reasons in writing and after giving an opportunity of being heard, remove any member from the Dispute Resolution Committee. ]

Notes:-

1. Inserted by the Income-tax (Seventh Amendment) Rules, 2022 Notification No. 26/2022 dated 05.04.2022.