The creation of a dispute resolution panel (DRP) to settle disagreements resulting from a draft assessment decision is covered by <a href=https://clearrmynotice.com/section-144b-of-income-tax-act/>section 144b of the Income tax</a> . Under Section 144B of the Income Tax Act, communication between the taxpayer and the DRP is permitted prior to the final assessment. By using an alternate dispute resolution method, the goal is to simplify the process and expedite the resolution of tax-related disputes while maintaining equity. By serving as a middleman, the DRP provides an extra level of examination and speeds up the tax dispute resolution process.