TABLE OF CONTENTS
CHAPTER 1: INTRODUCTION AND METHODOLOGY ;
1.1 Introduction ;
1.2 Statement of Problem ;
1.3 Significance of Study ;
1.4 Aims and Objectives ;
1.5 Hypothesis ;
1.6 Research Questions ;
1.7 Methodology ;
1.8 Limitation ;
1.9 Mode of Citation ;
1.10 Chapterisation;
1.11 Review of Literature;
CHAPTER 2: EXTANT INCOME-TAX DISPUTE RESOLUTION IN INDIA ;
2.1 Conventional Structure ;
2.2 Assessing Officer ;
2.3 Commissioner of Income-tax (Appeals) ;
2.4 Income Tax Appellate Tribunal ;
2.5 High Court ;
2.6 Supreme Court ;
(ADR) MECHANISMS PROVIDED FOR UNDER THE ACT: ;
2.7 Income-tax Settlement Commission (ITSC) ;
2.8 Dispute Resolution Panel (DRP) ;
2.9 Authority for Advance Rulings (AAR;
2.10 Advance Pricing Agreements (APA) ;
2.11 Double Taxation Avoidance Agreements (Tax Treaties) through Mutual Agreement Procedures (MAP) ;
2.12 Amnesty Scheme (The Direct Tax Vivad se Vishwas Scheme 2020) ;
CHAPTER 3– INTERNATIONAL BEST PRACTICES SUPPORTING MEDIATION IN INCOME TAX DISPUTES ;
3.1 Australia ;
3.2 Brazil ;
3.3 Canada;
3.4 United Kingdom;
3.5 United States of America ;
OTHER BEST PRACTICES ;
3.6 New Zealand ;
3.7 South Africa ;
CHAPTER 4 – CONCLUSION & SUGGESTIONS ;
Suggestions ;
Theoretical Framework: Way Forward ;
Bibliography.