Section 308 - Dispute Resolution Committee (DRC) for small taxpayers

Dispute Resolution Committee (DRC) for small taxpayers. Section 308 of the Income Tax Act 2025 sits in Chapter XV (Appeals, Revision and Settlement). In force from 1 April 2026.

Key provisions

• *All assessees** required to file returns, respond to notices, or pursue appeals before tax authorities.
• **Section 307** - immediately preceding provision in the same chapter.
• **Section 309** - immediately following provision in the same chapter.
• The full chapter spans Sections 291 to 311.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/308`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/308` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/308

{
  "act_2025_ref": "308",
  "old_reference": "Section 308, Income Tax Act 1961",
  "title": "Section 308 - Dispute Resolution Committee (DRC) for small taxpayers",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}