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<h1>DRP Established u/s 144C of Income-tax Act; Panels Set in Major Cities for Immediate Effect.</h1> The circular constitutes the Dispute Resolution Panel (DRP) under Section 144C of the Income-tax Act, 1961, replacing previous orders. The DRP is composed of three Commissioners or Directors of Income-tax at specified locations, who will perform these duties alongside their regular roles. Panels have been established in Delhi, Mumbai, Pune, Kolkata, Ahmedabad, Hyderabad, Bangalore, and Chennai. This order is effective immediately and remains in force until further notice, with the approval of the Chairman of the Central Board of Direct Taxes (CBDT).