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<h1>Amendment to Section 144C: Expanded Rights for Non-Residents in Dispute Resolution Panel Process, Effective April 2020.</h1> Clause 70 of the Finance Bill, 2020, amends section 144C of the Income-tax Act concerning the dispute resolution panel. The amendment to sub-section (1) removes the words 'in the income or loss returned,' allowing eligible assessees to object to any proposed variations by the Assessing Officer that may be prejudicial. Additionally, sub-section (15), clause (b), sub-clause (ii) is revised to include non-residents, excluding companies, and foreign companies as eligible assessees. These changes are effective from April 1, 2020.