https://www.taxtmi.com/acts?id=40794 The Scheme defines electronic mechanisms for direct tax dispute resolution by designating the portal, and identifying the assessee's registered account, registered e mail address and registered mobile number as primary channels for service and communication. It adopts IT and Income tax Act definitions for digital signature, electronic record, computer system and computer resource, treats the assessee's portal and linked app and email as the assessee's computer resource, and sets out institutional terms including the Dispute Resolution Committee, the Official email for committees, the concept of a modified order, and recognition of video conferencing as a valid communication medium. en-us Wed, 06 Apr 2022 10:58:05 +0530 Wed, 06 Apr 2022 10:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40794 The Scheme defines electronic mechanisms for direct tax dispute resolution by designating the portal, and identifying the assessee's registered account, registered e mail address and registered mobile number as primary channels for service and communication. It adopts IT and Income tax Act definitions for digital signature, electronic record, computer system and computer resource, treats the assessee's portal and linked app and email as the assessee's computer resource, and sets out institutional terms including the Dispute Resolution Committee, the Official email for committees, the concept of a modified order, and recognition of video conferencing as a valid communication medium. Act-Rules Direct Taxes Wed, 06 Apr 2022 10:58:05 +0530 https://www.taxtmi.com/acts?id=40794