Abstract
This research paper proposes for amending the Income Tax Ordinance 2001 to enhance the effectiveness and efficiency of Alternative Dispute Resolution (ADR) mechanisms in resolving tax disputes in Pakistan. The proposal addresses challenges faced in the current ADR framework, particularly related to the accreditation of retired judges and delays in the nomination process. Key recommendations include recognizing established ADR centers as authorized entities for nominating retired judges and specifying the role of retired High Court judges in chairing ADR committees. Proposed amendments to Section 134A of the Income Tax Ordinance 2001 are outlined, along with the benefits and justifications for these amendments. The paper concludes with a call for swift implementation of the proposed amendments to improve taxpayer confidence and strengthen the integrity of the tax administration system.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
