Under section 275(17)(a) of the Income-tax Act, 2025, the "Dispute Resolution Panel", to which an…

Section 275(17)(a) defines the Dispute Resolution Panel as "a collegium comprising of three Principal Commissioners or Commissioners of Income-tax constituted by the Board". It hears objections of eligible assessees, such as those facing transfer pricing variations and non-resident or foreign company assessees, to a draft order. A body of two officers not below Chief Commissioner rank describes the Board for Advance Rulings under section 381.