(15)For the purposes of this section,-(a)"Dispute Resolution Panel" means a collegium comprising of three 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 sub-section (3) of section 92-CA; and(ii)any foreign company.]
