Section 144B(14B) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(14B)The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuance of directions by the dispute resolution panel, so as to impart greater efficiency, transparency and accountability by-(a)eliminating the interface between the dispute resolution panel and the eligible assessee or any other person to the extent technologically feasible;(b)optimising utilisation of the resources through economies of scale and functional specialisation;(c)introducing a mechanism with dynamic jurisdiction for issuance of directions by dispute resolution panel.
