E-Settlement definitions establish electronic procedures and registered-email communications for tax settlement under the Act, including automated allocation and video-conferencing. Defines terms and operational framework for the E-Settlement Scheme, 2021: designates who is an applicant and authorised representative, recognises the Interim Board, and defines settlement as the prescribed resolution process. Establishes e-Settlement as proceedings conducted electronically and validates electronic records, digital signatures, computer systems/resources, video-conferencing, a designated portal, an automated allocation system for randomised case allocation, and the concept of registered e-mail addresses with specified sources for electronic service; undefined terms derive meaning from the governing tax legislation.
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Provisions expressly mentioned in the judgment/order text.
E-Settlement definitions establish electronic procedures and registered-email communications for tax settlement under the Act, including automated allocation and video-conferencing.
Defines terms and operational framework for the E-Settlement Scheme, 2021: designates who is an applicant and authorised representative, recognises the Interim Board, and defines settlement as the prescribed resolution process. Establishes e-Settlement as proceedings conducted electronically and validates electronic records, digital signatures, computer systems/resources, video-conferencing, a designated portal, an automated allocation system for randomised case allocation, and the concept of registered e-mail addresses with specified sources for electronic service; undefined terms derive meaning from the governing tax legislation.
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