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CBDT prescribes guidelines for conducting assessment through ‘E-proceeding’ facility during FY 2019-20

September 27, 2019
The Central Board of Direct Taxes (CBDT) has prescribed compressive guidelines for conducing assessment proceedings through ‘E- proceeding’ facility during Financial Year 2019-20. Assessment framed under sections 153A, 153C, 144 & 147 shall not be mandatorily carried out through e-proceedings. Further, the board has also prescribed situations where personal hearing/attendance may take place during e-proceeding.
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