In this article, the author reviews the history, operational procedures and performance of India’s alternative tax dispute resolution body, the Income Tax Settlement Commission. He canvasses the strengths and weaknesses of the Commission and concludes that it provides an attractive, relatively speedy and cost-efficient effective means for taxpayers to resolve tax disputes with the Income-tax Department, but observes that some taxpayers – particularly corporate taxpayers – are reluctant to use the service, and addresses the reasons why this is so.