Chapter XVIIIB
Alternative Dispute Resolution
Nomination and responsibility of the Commissioner's Representative in ADR.
152M. (1) The respective Commissioner of Taxes may nominate any income tax authority subordinate to him, not below the rank of Deputy Commissioner of Taxes to represent him in the negotiation process of the ADR.
(2) The representative so nominated under sub-section (1) shall attend the meeting(s) of ADR negotiation process and sign the agreement of such negotiation process, where an agreement is reached.
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