The Dispute Resolution Committee proposed to be set up in the Union budget will have multiple benches which will give opportunity to small taxpayers to settle matters without going through the appellate process, a top tax official said on Wednesday.

P. C. Mody, chairman of the Central Board of Direct Taxes (CBDT), said the I-T department would make available all the information it is receiving from various other agencies such as the Securities and Exchange Board of India (Sebi) or the ministry of corporate affairs (MCA) in Form 26AS to facilitate taxpayers to file correct tax returns.

“Our constant endeavour is to ensure that a taxpayer feels motivated to voluntarily comply with tax laws and honest taxpayer gets all facility to which he is entitled to and at the same time the persons who are trying to game the system or trying to take advantage in unfair and undue manner they will also get taken care of,” Mody said at an Assocham post-budget event.

Mody said the thinking behind the setting up of a DRC was that the settlement commission did not really cater to the lower end of the taxpayers.

“So we have tried to provide for some alternative dispute resolution mechanism and, since it would have multiple benches and it would cater to the lower end of the taxpayers, I think this would again give them an opportunity to come out and settle their tax matters without going through the rigorous appellate process,” he said.