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    <description>The Scheme establishes e-assessment as assessments conducted electronically via an assessee&#039;s registered account on a designated portal and recognises the Mobile App, registered e-mail and registered mobile number as official computer resources for communication. It adopts IT Act concepts such as electronic record, digital and electronic signatures, and defines operational tools: an automated allocation system for randomised case assignment and an automated examination tool for standardised review of draft orders. Real time alerts, video conferencing, and prioritized sources for registered contact details are specified.</description>
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