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    <description>Amendment to Rule 3 substitutes &quot;by designation&quot; for &quot;by name&quot;, mandates the Board to assign one Commissioner of Income-tax as a Reserve Member to each panel to act in place of any Member when required by the Director General of Income-tax (International Taxation), and empowers the Director General to transfer a case between panels after giving the eligible assessee an opportunity to be heard and after recording reasons.</description>
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