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Union of India - Section

Section 12 in Faceless Assessment Scheme, 2019

12. Power to specify format, mode, procedure and processes.

- [***] [Omitted '(1)' by Notification No. S.O. 2745(E), dated 13.8.2020.] The Principal Chief Commissioner or the Principal Director General, in charge of the National e-assessment Centre shall [with the approval of the Board] [Inserted by Notification No. S.O. 2745(E), dated 13.8.2020.] lay down the standards, procedures and processes for effective functioning of the National e-assessment Centre , Regional e-assessment Centres and the unit set-up under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:-
(i)service of the notice, order or any other communication;
(ii)receipt of any information or documents from the person in response to the notice, order or any other communication;
(iii)issue of acknowledgment of the response furnished by the person;
(iv)provision of "e-proceeding" facility including login account facility, tracking status of assessment, display of relevant details, and facility of download;
(v)accessing, verification and authentication of information and response including documents submitted during the assessment proceedings;
(vi)receipt, storage and retrieval of information or documents in a centralised manner;
(via)[ circumstances in which provisions of sub-paragraph (1) of paragraph 8 shall not apply; [Inserted by Notification No. S.O. 2745(E), dated 13.8.2020.]
(vib)circumstances in which personal hearing referred to in sub-paragraph (3) of paragraph (11) shall be approved;]
(vii)general administration and grievance redressal mechanism in the respective Centres and units.