Dispute Resolution Panel amendment substitutes Form No.36 for Form No.36B in rule 14, aligning with Income tax Rules. The amendment replaces the citation in rule 14 of the Income tax (Dispute Resolution Panel) Rules, 2009, substituting 'Form No.36B' with 'Form No.36 as contained in Appendix II to the Income tax Rules, 1962,' enacted under the rule making power of the Income tax Act and effective on publication in the Official Gazette.