Dispute resolution scheme enables tech driven, specialised procedures and exemptions to implement dynamic jurisdiction and efficiency. The Central Government may, by notification, make a dispute resolution scheme to improve efficiency, transparency and accountability by eliminating assessor committee interface where technologically feasible, promoting economies of scale and functional specialisation, and introducing a system with dynamic jurisdiction. For implementation, the Government may notify that specified provisions of the Act shall not apply or shall apply with exceptions, modifications or adaptations, and such notifications must be laid before each House of Parliament.