E-assessment definitions clarify electronic proceedings, registered accounts, automated allocation and examination, and real-time electronic communications. The Scheme establishes e-assessment as assessments conducted electronically via an assessee's registered account on a designated portal and recognises the Mobile App, registered e-mail and registered mobile number as official computer resources for communication. It adopts IT Act concepts such as electronic record, digital and electronic signatures, and defines operational tools: an automated allocation system for randomised case assignment and an automated examination tool for standardised review of draft orders. Real time alerts, video conferencing, and prioritized sources for registered contact details are specified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-assessment definitions clarify electronic proceedings, registered accounts, automated allocation and examination, and real-time electronic communications.
The Scheme establishes e-assessment as assessments conducted electronically via an assessee's registered account on a designated portal and recognises the Mobile App, registered e-mail and registered mobile number as official computer resources for communication. It adopts IT Act concepts such as electronic record, digital and electronic signatures, and defines operational tools: an automated allocation system for randomised case assignment and an automated examination tool for standardised review of draft orders. Real time alerts, video conferencing, and prioritized sources for registered contact details are specified.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
