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of <h1>Income Tax e-Verification Scheme 2021 mandates online submissions; no physical hearings allowed, video conference under development.</h1> The e-Verification Scheme 2021 for Income Tax does not permit physical hearings with the Prescribed Authority. Responses must be submitted online via the portal. Any queries or clarifications will be communicated through the portal, allowing taxpayers to provide explanations and supporting documents. In exceptional cases, a video conference facility may be available, though it is currently under development.
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