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    <description>The Board directs designated DRPs at Delhi and Mumbai to exercise powers under section 144C for eligible assessees, allocating cases by specified territorial groupings and by the alphabetical range of assessee name initials so that each DRP unit (DRP-I or DRP-II) handles only cases falling within its combined territorial and name-initial criteria to ensure balanced workload and efficient functioning of the dispute resolution mechanism.</description>
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      <description>The Board directs designated DRPs at Delhi and Mumbai to exercise powers under section 144C for eligible assessees, allocating cases by specified territorial groupings and by the alphabetical range of assessee name initials so that each DRP unit (DRP-I or DRP-II) handles only cases falling within its combined territorial and name-initial criteria to ensure balanced workload and efficient functioning of the dispute resolution mechanism.</description>
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