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    <title>No personal appearance in the Centres or Units</title>
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    <description>Faceless assessment prohibits physical appearances before e-assessment centres; where a variation is proposed in a draft or final draft assessment order the assessee may request a personal hearing which, if approved under the Scheme&#039;s criteria, shall be conducted exclusively through video conferencing. Examination or recording of statements (excluding surveys) must likewise be conducted by video conferencing. The Board must provide suitable video-conferencing facilities to ensure access and prevent denial of Scheme benefits due to lack of technology at the assessee&#039;s end.</description>
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      <description>Faceless assessment prohibits physical appearances before e-assessment centres; where a variation is proposed in a draft or final draft assessment order the assessee may request a personal hearing which, if approved under the Scheme&#039;s criteria, shall be conducted exclusively through video conferencing. Examination or recording of statements (excluding surveys) must likewise be conducted by video conferencing. The Board must provide suitable video-conferencing facilities to ensure access and prevent denial of Scheme benefits due to lack of technology at the assessee&#039;s end.</description>
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