Section 144B faceless excludes:
ADigital signature
BAnonymity of officer
CRisk Management allocation
DPersonal VC hearing on request
Answer & Solution
Correct answer: D. Personal VC hearing on request
1. Section 144B faceless scheme avoids face-to-face but allows VIDEO CONFERENCING on request.
2. Officer identity anonymous; allocation centralised via NaFAC.
3. Personal video hearing IS available.
_Source: ICAI BoS CA Final Paper 7, Ch 15 "Assessment Procedure"_
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