E-assessment Centres

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....ccordance with the provisions of this Scheme; (ii) Regional e-assessment Centres as it may deem necessary to facilitate the conduct of e-assessment proceedings in the cadre controlling region of a Principal Chief Commissioner, which shall be vested with the jurisdiction to make assessment in accordance with the provisions of this Scheme; (iii) assessment units, as it may deem nec....

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....cation. (v) technical units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, ^1[audit,] transfer pricing, data analytics, management or any other technical matter which may be required in a particular case ....

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....communication among the assessment unit, review unit, verification unit or technical unit or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making an assessment under this Scheme shall be through the National e-assessment Centre. (3) The units referred to in ^2[clauses] (iii), (iv), (v)....