Para 12 - No personal appearance in the Centre - Centralised Processing of Returns Scheme, 2011

12. No personal appearance in the Centre.- ( i ) A person shall not be required to appear either personally or through authorised representative before the authorities at the Centre in connection with any proceedings. ( ii ) Written or electronic communication from such person or authorized representative in the format specified by the Centre in this respect shall be sufficient compliance of the query or clarification received from the Centre. ( iii ) The Centre may call for such clarification, evidence or document as may be required for the purpose of facilitating the processing of return and all such clarification, evidence or document shall be furnished electronically.