Section 144B of the Income Tax Act??

The creation of a dispute resolution panel (DRP) to settle disagreements resulting from a draft assessment decision is covered by Section 144B of the Income Tax Act. The Income Tax Act’s Section 144B allows the taxpayer to communicate with the DRP prior to the final assessment. Using an alternate dispute resolution process, the goal is to expedite the resolution of tax-related disputes while maintaining fairness and streamlining the process. By serving as an intermediary, the DRP streamlines the tax dispute resolution procedure and provides another level of examination.