No personal appearance in the Centres or Units

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....e National e-assessment Centre or Regional e-assessment Centre or any unit set up under this Scheme. ^1[(2) In a case where a ^2[variation] is proposed in the ^3[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 ^4[o....

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.... shall be conducted exclusively through video conferencing, including use of any telecommunication application software which supports video telephony, in accordance with the procedure laid down by the Board; (3B) Subject to the sub-paragraph (2) of paragraph (8), any examination or recording of the statement of the assessee or any other person (other than statement recorded in the course of su....

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....ss to video conferencing at his end.     ************* NOTES:- 1.  Substituted vide Notification No. 60/2020 dated 13-08-2020 before it was read as, "(2) In a case where a modification is proposed in the 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 assessme....