(17)For the purposes of this section, subject to the provisions of sub-section (18),—(a)"Dispute Resolution Panel" means a collegium comprising of three Principal Commissioners or Commissioners of Income-tax constituted by the Board for this purpose;(b)"eligible assessee" means,—(i)any person in whose case the variation referred to in sub-section (1) arises as a consequence of the order of the Transfer Pricing Officer passed under section 166(6);(ii)any non-resident (not being a company), or any foreign company.
