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    <title>E-ASSESSMENT SCHEME UNDER INCOME TAX ACT, 1961</title>
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    <description>The statutory E-assessment scheme centralizes income-tax assessment through a National E-assessment Centre and Regional Centres, creating Assessment, Verification, Technical and Review Units with specified functions. Cases are allocated automatically; units request information, verification and technical assistance through the National Centre; assessment units prepare draft orders subject to review and taxpayer electronic response; communications and authenticated deliveries are exclusively electronic; hearings and examinations, where allowed, occur by video conferencing; and records may be returned or cases transferred to jurisdictional Assessing Officers for penalty, recovery, rectification, appellate compliance or prosecution steps.</description>
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