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    <title>Insertion of new section 144C</title>
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    <description>The Assessing Officer must forward a draft order to an eligible assessee before making any prejudicial variation; the assessee may accept the variation or file objections with the Dispute Resolution Panel and the Assessing Officer within thirty days. If accepted or uncontested, the Assessing Officer completes the assessment on the draft. Where objections are filed, a three member Dispute Resolution Panel issues binding directions after considering the draft, objections, evidence and any enquiries; such directions may confirm, reduce or enhance variations but not set them aside, and the Assessing Officer must complete assessment in conformity with those directions within the prescribed timeframe.</description>
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