Non- resident and section 144C

Non residents are now eligible assessee  u/s 144(15) for the purposes of draft order &  for approaching DRP  in case of adverse order. Whether same procedure would be warranted at the time of processing of return filed by Non Resident . Prima facie, answer is in affirmation as  there is nothing to suggest that section 144C  applies only to 143(3) / 144 assessment . (ii) if the case of non-resident is also a search case , how the direction of DRP and approval u/s 153D would reconcile

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