Practice Areas · Compliance · Annual & Representation · Representation · Settlement representation
Representation before the Interim Board for Settlement
Settling eligible tax disputes through the Interim Board for Settlement (the erstwhile Settlement Commission).
Settlement of tax disputes
The Income-tax Settlement Commission was discontinued from 1 February 2021, and pending and eligible matters were moved to the Interim Board for Settlement. Settlement offers a route to finality — and, where the conditions are met, immunity from penalty and prosecution — by making a full and true disclosure.
The firm advises on eligibility and on whether settlement is the right course, prepares the application, and represents you before the Interim Board alongside counsel where appropriate.
What we handle
Settlement work covers the route to finality, including:
- Assessing eligibility and whether settlement is the right course
- Preparing the settlement application and the disclosure
- Computing the additional income and tax offered
- Representation before the Interim Board, with counsel where appropriate
- Advice on the immunity from penalty and prosecution
How we work
- 01
Assess eligibility
Confirm the matter qualifies and that settlement is advisable.
- 02
Prepare the application
Draft the application and the full and true disclosure.
- 03
Represent
Appear before the Interim Board and make the submissions.
- 04
Conclude
Obtain the settlement order and the immunity available.
Why work with PBT
PBT advises whether settlement is the right route and represents you through it.
- An honest assessment of eligibility and merits
- A carefully prepared application and disclosure
- Representation before the Interim Board, with counsel where appropriate
- Advice on the immunity and finality available
- Scope, deliverables, and fees agreed in writing up front
Frequently asked questions
Does the Settlement Commission still exist?
No. It was discontinued from 1 February 2021; eligible and pending matters are dealt with by the Interim Board for Settlement. We advise on what route is now available to you.
What is the benefit of settlement?
Finality and, where the conditions of full and true disclosure are met, immunity from penalty and prosecution. We assess whether it fits your case.
How long does it take?
Settlement is a defined process before the Interim Board; the timeline depends on the matter and the Board's schedule.
Consider settlement of your tax dispute
Tell us about the dispute, and we'll advise whether settlement is the right route and represent you.
Send an enquiryThis page describes the nature of the firm's services and is not a solicitation or legal advice. Thresholds, timelines, and applicable registrations depend on your specific facts; engagement terms and fees are agreed in writing per assignment.