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<h1>Dispute Resolution Panels under section 144C constituted to allocate members and reserve members for statutory income-tax dispute resolution.</h1> Dispute Resolution Panels are constituted under section 144C of the Income-tax Act for specified jurisdictions, each comprising three Commissioners of Income-tax as Members and one Reserve Member under the Income-tax (Dispute Resolution Panel) Rules, 2009; the order supersedes earlier constitutions and takes effect from 15-11-2014, with Members to perform Panel duties in addition to regular functions and issuance approved by the Chairperson of the Board.