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of <h1>New e-Settlement Scheme 2021: Streamlined Process for Direct Tax Cases with Interim Board via Video Conferencing</h1> The e-Settlement Scheme, 2021 outlines the procedure for settling pending direct tax applications through an Interim Board. The Board informs the applicant of case allocation and may request records from tax authorities, directing further inquiry if needed. If reports are delayed, the Board can proceed without them. Applicants must respond to reports within specified times; otherwise, the Board may issue orders without waiting. Hearings are conducted via video conferencing, and authorized representatives must provide documentation. Orders are sent electronically and can be rectified. The provisions of Chapter XIX-A apply to applications handled by Interim Boards.
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