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          <h1>e-Verification Scheme 2021: Personal Appearance Not Required, Video Conferencing Allowed in Exceptional Cases if Feasible</h1> The e-Verification Scheme, 2021, under Direct Taxes, stipulates that no person is required to appear personally or through an authorized representative before the Prescribed Authority for any proceedings. However, in exceptional cases, if a personal appearance is requested, the Prescribed Authority may permit it via video conferencing or video telephony, provided it is technologically feasible.

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