https://www.taxtmi.com/acts?id=39318 The provision prohibits personal appearance before the National Faceless Penalty Centre, penalty units, or penalty review units, while permitting the assessee or authorised representative to request a personal hearing. Any allowed hearing must be conducted exclusively by video conferencing or video telephony in accordance with Board procedure, and the Board shall provide necessary video-conferencing facilities to ensure no person is denied the Scheme's benefits for lack of access. en-us Thu, 14 Jan 2021 15:48:14 +0530 Sat, 28 May 2022 10:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39318 The provision prohibits personal appearance before the National Faceless Penalty Centre, penalty units, or penalty review units, while permitting the assessee or authorised representative to request a personal hearing. Any allowed hearing must be conducted exclusively by video conferencing or video telephony in accordance with Board procedure, and the Board shall provide necessary video-conferencing facilities to ensure no person is denied the Scheme's benefits for lack of access. Act-Rules Direct Taxes Thu, 14 Jan 2021 15:48:14 +0530 https://www.taxtmi.com/acts?id=39318