(13)For the purposes of this section,––(a)"designated portal" means the web portal designated as such by the Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Assessment Centre;(b)"faceless assessment" means the assessment proceedings conducted electronically in "e-Proceeding" facility through registered account of the assessee in designated portal; and(c)"registered account" of the assessee means the electronic filing account registered by the assessee in designated portal.
