The Federal Board of Revenue (FBR) has issued a draft notification proposing further amendments to the Income Tax Rules, 2002, particularly concerning the mechanism for Alternative Dispute Resolution (ADR).

Under the proposed amendments to Rule 231C, taxpayers seeking ADR would be required to submit an application to the FBR on a prescribed form, along with complete details of their nominated representative.

Applicants would also be required to propose the names of three retired judges for appointment to the ADR committee.