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of <h1>Law authorises Board to create National and Regional e-assessment Centres and specialist units to conduct assessments and reviews</h1> The provision authorises the Board to establish a National e-assessment Centre, Regional e-assessment Centres and specialised units (assessment, verification, technical and review) with jurisdiction to conduct and make assessments under the Scheme. Assessment units identify issues, seek information and analyse material; verification units conduct enquiries, cross-verification and examinations; technical units provide expert assistance; review units examine draft orders for evidence, legal points and arithmetic accuracy. All communications among units and with taxpayers must pass through the National e-assessment Centre, and the units may be staffed by specified tax authorities, ministerial staff, executives or consultants.
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