Dispute Resolution Committee.

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....this Act, for dispute resolution in the case of such persons or class of persons, as specified by the Board, who opt for dispute resolution under this Chapter in respect of dispute arising from any variation in the specified order in his case and who fulfils the specified conditions, as prescribed. (2) The Dispute Resolution Committee, subject to the conditions as prescribed, may make modificat....

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....h from the end of the month in which such order is received. (4) "specified order" means such order, including draft order, as specified by the Board, and- (i) the aggregate sum of variations proposed or made in such order does not exceed ten lakh rupees; (ii) such order is not based on search initiated under section 247 or requisition under section 248 in the case of assessee....