No personal appearance required ensures applicants may use video conferencing facilities to participate in settlement proceedings. No personal appearance is required for applicants under the e Settlement Scheme; applicants need not appear personally or through authorised representatives before the Interim Board, any Income tax Authority, or ministerial staff. The Central Board of Direct Taxes must establish suitable video conferencing facilities, including telecommunication application software supporting video telephony, at necessary locations to ensure applicants or their representatives are not denied the Scheme's benefits for lack of access to video conferencing.
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.
No personal appearance required ensures applicants may use video conferencing facilities to participate in settlement proceedings.
No personal appearance is required for applicants under the e Settlement Scheme; applicants need not appear personally or through authorised representatives before the Interim Board, any Income tax Authority, or ministerial staff. The Central Board of Direct Taxes must establish suitable video conferencing facilities, including telecommunication application software supporting video telephony, at necessary locations to ensure applicants or their representatives are not denied the Scheme's benefits for lack of access to video conferencing.
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