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of <h1>Government launches E-assessment Scheme for electronic income-tax assessments with automated case allocation, digital notices, and virtual hearings</h1> This notification establishes an E-assessment Scheme enabling electronically conducted income-tax assessments through a National e-assessment Centre, Regional Centres and specialized units (assessment, verification, technical, review) with cases allocated via automated systems and examined using automated tools; communications, notices, responses and records are exchanged and authenticated exclusively by electronic modes (registered portal, email, mobile app) with real-time alerts; personal appearances are barred except hearings or recordings via video conferencing; penalty initiation, review, transfer to jurisdictional assessing officers for enforcement, and appeal to the Commissioner (Appeals) are provided for.
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