Section 2(1)(xiia) in Faceless Assessment Scheme, 2019
(xiia)[ "Dispute Resolution Panel" shall have the same meaning as assigned to in clause (a) of sub-section (15) of section 144C of the Act;] [Inserted by Notification No. S.O. 741(E)., dated 17.2.2021 (w.e.f. 12.9.2019).]