Section 144B(7)(ix) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(ix)where the request for personal hearing has been approved by the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, such hearing shall be conducted exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, in accordance with the procedure laid down by the Board;