Dispute Resolution Mechanism (‘DRP’) – A fast track route to ITAT

Dispute Resolution Mechanism (‘DRP’) – A fast track route to ITAT


Provisions of DRP was introduced by Finance (No. 2) Act, 2009 by inserting Section 144C in Income-tax, 1961 (the Act).

As per the memorandum to the Finance Budget, the purpose of introducing DRP was:

  • To minimise the tax disputes
  • To enable early disposal of appeal and fast-track route to ITAT

The panel is collegium of three commissioners of Income-tax.