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<h1>Proposed Tax Dispute Resolution Mechanism Enhances Procedural Fairness and Expedites Resolution Under Clause 275</h1> Legal analysis of the Dispute Resolution Panel (DRP) mechanism reveals significant procedural refinements in the Income Tax Bill, 2025. The proposed Clause 275 largely mirrors Section 144C of the Income-tax Act, 1961, maintaining core principles of tax dispute resolution. Key features include a time-bound process for resolving assessment order variations, mandatory written directions, and binding guidelines for tax authorities. The mechanism provides eligible assessees an opportunity to challenge prejudicial draft orders, ensuring procedural fairness and reducing potential litigation while streamlining tax administration.