Para 7 - No personal appearance in the Centre - Centralised Processing of Equalisation Levy Statement Scheme, 2023

7. No personal appearance in the Centre. (1) No assessee or e-commerce operator shall be required to appear personally or through authorised representative before the Centre in connection with any proceedings. (2) Written or electronic communication from such person or authorised representative in the format specified by the Centre in this respect shall be sufficient compliance of the query or clarification received from the Centre. (3) The Centre may call for such clarification, evidence or document as may be required for the purpose of facilitating the processing of Equalisation Levy Statements and all such clarification, evidence or document shall be furnished electronically.