Dispute Resolution Panel powers expanded to consider and enhance variations including matters not raised by the assessee. Amendments extend cross references to the assessment limitation provision to include the parallel limitation provision with retrospective effect; insert an Explanation declaring that the Dispute Resolution Panel's power to enhance variations includes considering any matter arising from assessment proceedings regardless of whether the assessee raised it, with retrospective effect; and add an exclusion that the DRP provisions do not apply to assessment or reassessment orders passed by the Assessing Officer with the Commissioner's prior approval under the newly provided approval mechanism, effective from the stated operative date.