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    <title>Amendment of section 144C.</title>
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    <description>Amendment narrows eligibility for the dispute resolution mechanism by excluding certain assessment-related categories from the definition of eligible assessee and adds an express provision that the section will not apply to any proceedings under Chapter XIV B, removing those proceedings from the section&#039;s scope.</description>
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      <description>Amendment narrows eligibility for the dispute resolution mechanism by excluding certain assessment-related categories from the definition of eligible assessee and adds an express provision that the section will not apply to any proceedings under Chapter XIV B, removing those proceedings from the section&#039;s scope.</description>
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