Tax Law Library

RULES

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Rules

Rules Number

RULES

Sr No.	Heading	Rules No.
1		AA-44
2	Power to specify format, mode, procedure and processes.	12
3	No personal appearance in the Centres or Units.	11
4	Delivery of electronic record.	10
5	Authentication of electronic record.	9
6	Exchange of communication exclusively by electronic mode.	8
7	Appellate Proceedings.	7
8	Penalty proceedings for non-compliance.	6
9	Procedure for assessment.	5
10	e-Assessment Centres.	4
11	Scope of the Scheme.	3
12	Definitions.	2
13	Short title and commencement.	1
14	Power to specify format, mode, procedure and processes.	13
15	No personal appearance in the Centres or Units.	12
16	Delivery of electronic record.	11
17	Authentication of electronic record.	10
18	Exchange of communication exclusively by electronic mode.	9
19	Appellate Proceedings.	8
20	Rectification Proceedings.	7

RULES