The bill seeks to replace the existing section governing the alternative dispute resolution with a new section which will incorporate following amendments:

• It seek not to allow the benefits of alternative dispute resolution in cases FIRs have been lodged under the Act or Criminal proceedings initiated or where interpretation of question of law having larger revenue impact in the opinion of CBR would be involved.
• The maximum period to make recommendation is proposed to be limited to 60 days which may be extended to further 60 days on the specific request of the Committee.