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CMA Final · Direct Tax Laws and International Taxation · Grievance Redressal

Under the grievance redressal framework of the Income-tax Department, which online facility on the e-filing portal is primarily used by a taxpayer to register a complaint about a delay or non-action by the department?

The taxpayer uses the e-Nivaran facility on the income-tax e-filing portal to lodge grievances electronically. It is meant for complaints about delays or non-action, unlike appeals, settlement or advance ruling, which are separate statutory remedies for disputes about orders or tax positions.

  1. Ae-Nivaran, the portal facility for submitting grievances electronicallyCorrect
  2. BForm for appeal before the Commissioner (Appeals)
  3. CSettlement application before the Settlement Commission
  4. DAdvance ruling application

Explanation

e-Nivaran is the online grievance submission facility on the income-tax e-filing portal for complaints such as delays in refunds or processing. Appeals are a statutory dispute remedy against orders, not a grievance channel. Advance ruling and settlement serve different purposes.

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