No personal appearance in the Centres or Units

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....ssessment Centre or Regional e-assessment Centre or any unit set up under this Scheme. (2) In a case where a 1[variation] is proposed in the 2[or final draft assessment order or revised draft assessment order], and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such 2[or final draft assessme....

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....e of any telecommunication application software which supports video telephony in accordance with the procedure laid down by the Board. (4) The Board shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or....