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E-mail Electronic signature Word Mobile. Discover the most customer-warm and friendly knowledge about airSlate SignNow. Control your whole document finalizing and sharing method electronically. Move from hand held, pieces of paper-centered and erroneous workflows to automatic, computerized and flawless. You can easily produce, deliver and sign any documents on any system just about anywhere. Ensure that your airSlate SignNow business circumstances don't fall overboard.
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FAQs
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What industries must use electronic signature software?
Any industry involving a large amount of paperwork make use electronic signatures. In other words, all industries make use of electronic signatures because all of them have piles of paperwork to handle. Some examples of such industries include financial, life science, healthcare and pharmaceutical industries.Industries such as the pharmaceutical industry, have a number of licenses and other paperwork that they have to handle and keep track of. It can be a tedious task to perform such cumbersome paper processes. Therefore, e-signatures can facilitate an organisation in keeping a track of all this paperwork, by signing electronically.Healthcare industries usually involve time-sensitive documents, which need to be urgently completed. But, it can take days in case of the traditional wet ink paper signatures for the documents to signNow the signer and back, if the parties are geographically scattered. But with electronic signatures, that is not the case. Geographical barriers do not play a role. Documents which earlier needed days to be completed, can now be signed and sent back within minutes, in the click of a button. Furthermore, it takes a long time to bring assets under management. The time taken by the signing process, if wet ink paper signatures are used, may even further delay the process. But by using electronic signatures, the whole process can speed up.Apart from these, there are many paper prone industries which require huge amount of paperwork and with the use of electronic signatures they can make their everyday processes smoother and more efficient.
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What is it like for a foreigner living in Tallinn?
(I started to answer a very short answer and ended up with a long entry. I hope you find it useful.)As Richard Tuisk said, it depends a lot on where you are from. However, let me tell you what my experience has been so far in Estonia, what I think it is good and what I would see as a downside of living here. Of course, I need to qualify my answer by saying that I am Latin American, but also have lived in four other countries (including the US where I went to college).A quick introduction: Estonia is a small country located in the Baltic Sea next to Russia and Latvia and very close to Finland. It is part of the European Union. The area of the country is roughly the same as Switzerland or as Maryland and Massachussets combined. There is about 1.3 million people living here which means it is not densely populated. The country is essentially flat, except in the south where you find the highest point at 318 meters (1043 ft). The main city and where I live in is Tallinn. The population is about 400,000 people. Tartu is the second city with about 100,000 people and all the rest of towns are smaller than that.Immigration systemIf you are European, moving here is no problem as you enjoy all the benefits of any country within the European Union. If you are not European, the main reasons people immigrate here is to work which would guarantee a working visa or if you are married to an Estonian citizen which allows you to apply for a visa as long as you have enough funds to live here.Overall, the process to get a short-term visa is straight forward. Obtaining a long-term visa is more complicated as you have to speak the language at a relatively high level. Obtaining a citizenship requires that you give up your own citizenship.JobsAlthough Estonia suffered also during the 2008 crisis, there is enough jobs in areas of business and technology for people to move here. One of the problems Estonia faces is that it does not have enough people to fill all jobs in IT areas as I hear.There is a few big companies who recruit people from abroad, but if you don't speak the local language, your opportunities are reduced to the IT area (I work for Skype which originated here in Estonia which was acquired by Microsoft in 2011). You can see a list of notable companies here: List of companies of EstoniaSocial interactionEstonians tend to be reserved in comparison to other Europeans. I suggest to foreigners who come here to be aware of differences so they are not taken by surprise. Some examples of faux pas I have encountered:Using smalltalk in a conversation.Saying good morning when coming to office or good bye when leaving.Smiling with no reason (I have to accept that this could be awkward in Northern Europe and some parts of the US, but it is totally normal in Mediterranean or Latin American environments).Being noisy. People love their quiet here.However, it is totally Ok to try to make a conversation in English especially with young people. I am learning Estonian and try to use the language when I can, but in some occasions (say, at the pharmacy), I need to switch to English and have never found anyone being annoyed by that.The exception to all of this is if you meet young people. They tend to be more open and curious (especially women). I am speaking about more casual environments such as a cafe or a restaurant, but a bit less at work. Another obvious exception is if you are in a touristy area (such as the Old Town in Tallinn), but this should go without saying.It is totally Ok to be in a group of people and be totally silent. For example, you can have lunch or share a cab with Estonians when no one is speaking, but there is no awkwardness on it. Another thing is that people do not demonstrate much through their expressions which is one of the difficult things to deal with for me. Remember, I come from a country where you smile or frown or show your teeth if you want someone to understand you clearly.When having a conversation with an Estonian, you should say what you mean and mean what you say (remember what I said about smalltalk?). For example, if you ask "how are you?" to an Estonian, do it only if (a) you really want to know how the other person is, and (b) don't ask it if you don't know the person well. I value that Estonians take your word at face value and you should do the same with them.One word of advice is that Estonians can be very critical of others, but they are mainly critical of themselves. Someone told me once that complaining is a national sport, and I have to agree with that. In other words, when they tell you that something is truly bad here in this country, you have to take it with a grain of salt.Because of this, you should also expect that people are straight forward with you. In some cases, this borders on rudeness if I measure by my home country's standards, but here is totally Ok. I have seen a few foreigners getting shocked by that, but you get used to it. In other words, they are not politically correct (this I like very much).Also, because people are economical with the language, you shouldn't expect what I would call, a "warm" communication most of the time. As a latin person, I need to say and hear things on a beautiful way, but this doesn't happen here much. It is different when you start to get to know locals.Which brings me to the last point. It takes a while before you break the ice with an Estonian, but it is worth waiting. I have had the chance to establish a closer link with some locals outside my wife's family and I find an honesty and sincerity that I haven't seen in other places. If you get to that point, congratulations, as you have made it through this journey. By this time, you should also be an expert on sharing saunas with people you don't know (and yes, naked) and have had your share of vodka.Quality of life, services, infrastructureWhen compared to other places where I have lived, I have to say that Estonia still doesn't signNow the level of living in Germany or the US, but it is getting closer by the day. However, I would say that Estonia is already at the level that I would call it first-world country in most aspects.Infrastructure and services need some improvement, but they provide the minimum level of service. For example, if you don't have a car, you can use public transportation everywhere even if buses, trains or trams are sometimes old. Roads in Tallinn are Ok, even if you find potholes in some places. Services such as schools and hospitals are public which means that there is always a waiting list. If you need to visit a specialist doctor, you have to wait. On the other hand, the wait is not as bad as in third-world countries (like where I come from). Also, those services are basically free. The downside is that there is almost no private service, and even the ones there are rely partially on the public health system for some aspects.I have had two children born here and had no complaints about the process. In fact, I felt that everything was very professional and that they always try to do their best. However, when I spoke with Estonians, some of them were very surprised that I spoke highly of the hospital system. I guess it's up to my personal point of view in this case.Taxes are low. Personal income tax is 21% flat for everyone. If you live here and your visa allows it, you can create your own start-up in no time which is prevalent among young people in IT.By the way, unemployment was at 8% at the end of Q3 in 2013. I am no economist, but I understand that this is still considered high. However, it came down from 10.2% at the end of 2012.Food, shoppingEstonia has the typical supermarkets like any other European country. There is also local markets, but you probably need to speak Estonian or Russian. Typical food you find are potatoes, wheat-like grains, oats and so on. Pork meat and fish are eaten often here, but beef is not yet too common. Vegetables and fruits tend to be expensive. I miss having international food though. There is one supermarket in town (Stockmann) that carries some international products, but it is very expensive. I was used to visiting Oriental-type shops in Ireland and Germany, but there is none here that I know of.There is a few shopping centres, but the variety is not wide. I am in favor of buying local to support businesses here, but in many cases, we end up buying from abroad because of the lack of options or because we would have to wait for too long. For example, my wife and I love movies (yeah, still buying old-fashioned DVDs), but there is no shop that fills our expectations. Because of that, we buy everything from Amazon.ActivitiesIf you love nature, you are in luck. There is a lot of natural areas in the country and they are a short drive away. There is plenty of sea shores, forests, rivers and lakes. In the Summer you can do hiking, camping, canoeing and you can add cross country skiing in the Winter. Estonians love nature in general.If you are a city person (like myself), then that's another story. There is a few theatres, cinemas, galleries and so on, but everything is limited. Tallinn itself has the most interesting activities in the center. There is plenty of good restaurants though.Cinemas show the popular movies like everywhere else and you can find some artsy type of cinemas for alternative movies. No movie is dubbed here, but they usually carry subtitles in both Estonian and Russian.What is impressive about this countryThere is a few good things that I haven't seen outside Estonia. The first one is the electronic system prevalent in this country. When you are a foreigner and get your Estonian ID, you are also getting your electronic identity. With that, you can file taxes online, access information about property, bank accounts, mobiles, whatever services you need. When you get your local ID number, you automatically get a local e-mail address at the eesti.ee domain that you can redirect to your personal account. With that, you never miss an official communication (such as whenever is time to file your taxes).That ID has also legal validity and you can sign documents electronically anywhere in the world. For example, if you apply to get a car leasing, you don't have to show up at the bank necessarily. They send you some forms, you put your ID card in your computer reader, sign the document electronically, and send it back and that's it. It is the equivalent of putting your signature on paper in front of the bank official or lawyer. Estonian citizens and permanent residents are even allowed to vote online with their ID.A second impressive area is bureaucracy: it is a well-oiled machine. One recurrent example is taxes. You get the notification that your taxes are ready to file, you login to the tax office site, sign in, check that they have the correct information that they have collected from your company, employer and so on, sign with your ID card, and that's it. It might take as little as five minutes. My wife and I file jointly, so it takes us much longer: twenty minutes (and that's because we always forget to do one crucial step so we are delayed).The government doesn't even use paper for their minister meetings. They file everything electronically which is made available so you can follow up agendas, minutes and whatever happens there.You want to open your own company? It might take literally twenty minutes to do that too. All of this thanks to the frictionless bureaucratic system they have here. You want to park? Send a text to the number 1902 with your plate number and where you are parking and it will be charged to your mobile.One more impressive part: internet. Besides having decent speeds, there is practically free access points everywhere through the country. I personally have witnessed free available working access points in national parks and public beaches. You can read this article that talks about this (read the date: 2005!): Estonia sets shining Wi-Fi exampleIn my case, I don't use access points much because I have a decent LTE connection with my mobile. Mobile companies have good coverage and relatively good service. I remember that when we got our internet when we moved here, it took only one day to install it. When I measured the effective speed a few months later out of curiosity, it was 50 Mbps. Not bad.The downsidesAs anywhere else, there is a few things that you need to be aware of that could be difficult to adapt to.The first part for me is the social interaction which tends to be dry and quiet. I mentioned that above, so not much more to say here.Another one is the weather. In Winter, the sun might rise at 9:30 in the morning and set at 3 in the afternoon. That's just about six hours of sunlight. If you add that it is cloudy most of the time during the Winter, then you realise how dark it might be. As counterposition, Summers are amazing (up to 20 hours of sunlight and clear skies easily).Winters are relatively long. It gets cold around the end of October and stays that way until around April. It varies from year to year, but sometimes the temperature drops to -30 degrees Celsius (-22 F). Life rarely stops here because of the cold or snow though. I have taken the bus at -30 degrees Celsius. It makes for an interesting ride.One more problem for a foreigner to live here is that you feel a bit isolated from the world. Flights are available mainly to neighbouring countries plus Germany, UK and the Netherlands. If you are from another country, you always need to make connections which makes it longer and more expensive to go back home.Last, if you are from a big city, you might find even Tallinn a bit provincial. It is changing as of late though. On the other hand, there is some positive things out of this too: less crime and virtually no traffic jam as I know it (I live 20 km. from work and make it in 30 minutes on a good day and 45 on a bad one).If you are thinking to move here, I definitely recommend this place.
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What are the best features of Microsoft Office 365?
Here’s a breakdown of some awesome Features Office 3651. Work Smarter, EverywhereAfter buying Office 365, you also gain access to its accompanying mobile apps and browser apps. This allows you to access their cloud service from any up to date web browser on your desktop or mobile device. Even better yet, you don’t have to install Office software on your computer to do this.The mobile app allows you to access all of your Office 365 subscriptions and Office products right from your smartphone or tablet; this includes Word, Excel, Powerpoint, Onenote, and more. Cut the cord and stop working on your PC only — download the Microsoft Office 365 mobile app to stay productive, even while on the go.2. Enjoy 50 GB of StorageEach Office 365 user receives a whopping 50 GB of storage with Exchange Online; this can be used to save emails, calendar events, task lists, meeting notes, contact information, and email attachments.You can save some more space in your mailbox by utilizing the OneDrive cloud storage feature to share attachments.Your OneDrive storage is also synced to your device, enabling you to work offline on files. As soon as you reconnect to the web, the newest versions of your documents will be automatically uploaded to your cloud storage. The new versions of your documents will also be sent to any other connected device, including your phone or tablet — nifty!3. Edit Documents with Real-Time Co-AuthoringCollaborate online and see changes your team makes to shared documents within your Office apps as they happen with the real-time co-authoring feature in Word. Save your file to OneDrive cloud storage or SharePoint so your team can access the document and make any necessary edits or updates. You can also share it directly from Word by utilizing a handily integrated sidebar. As the publisher and access-giver, you can edit accessibility settings at any time.With the improved version control that was rolled out with Office 2016 co-authoring, you can see which changes to the document were made by which contributor and when the update was made. You can also easily revert back to a previous version of the file whenever you need to.4. Connect with Co-WorkersYou may not have known this, but Office apps include a Skype in-app integration. You can use this feature to instant message your teammates, share your screen during meetings and have audio or visual conversations — without even exiting the Office apps you’re working in. You can continue Skype conversations even after you close your office apps via your desktop or mobile version of Skype. The best part? Your team will receive unlimited Skype minutes.Source: Microsoft5. Send Links, Not FilesIt’s time to move away from email attachments. It’s never been easier to share documents for co-authoring!Simply upload your file to Office 365’s cloud storage. Then, write your email via Outlook or the Outlook web app. Rather than attaching your document to the email, you can insert a link to the file on your cloud. Outlook will automatically allow email recipients to edit the document you wish to share. You can always change permissions on any document at your convenience.6. Convert OneNote Items into Outlook Calendar EventsEasily configure OneNote items to tasks within your Outlook calendar. You can also assign tasks to colleagues, complete with follow-up reminders and concise due dates. You can also transfer meeting notes taken in OneNote via email to your teammates, and add important details (date, location, and attendees) to their respective meeting.7. Use Your Mouse as a Laser Pointer during PowerPoint PresentationsWith only a simple keyboard shortcut (Ctrl + P), your mouse can be used as a laser pointer during your PowerPoint presentations. You can also use the “presenter mode” commands while using this feature.The laser pointer tool has been a nifty trick within older versions of the office apps for years; however, it was only recently integrated for touch-screen devices. All you have to do is hold down on your device’s screen, and the laser pointer will appear.8. Create a Power Map Using ExcelTurn data into a 3-D interactive map with Power Map, one of the many Power BI-enhanced data visualization features that Excel has to offer. It comes with three different filters: List, Range, or Advanced. The Power Map will help you not only convey your data more effectively, but also support your claims by creating a tangible story from the numbers.
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How does the house buying process work when your across the country?
“Let your finger do the walking!” That’s the telephone slogan that speaks volume when you need a place across the country or over seas. Today, the world has shrunk even more when Internet was created.Snail mail has been replaced and I’m surprised delivery companies like Fedex or UPS haven’t contacted Marvel to license “Flash Gordon” to advertise how fast they can deliver documents when WET signature is needed. Transaction now can be done in a flash over the air. The process now can be handled in minutes instead of days electronically and I don’t mean by fax which has been outdated.For instances, signNow is an electronic media that can help you with electronic signatures. Time has changed and “Beam me up Scotty” is no longer just a phrase reserved for Trekkies but anyone and everyone who want to jump onto the internet bandwagon.In the old days, “Distance Purchases” often overcome by hiring professional companies specialized in RELOCATION. They handled everything from hiring reliable realtors, lawyers and/or escrow companies, movers, and all you need is scribble your signature when instructed. Now, all you need is click, click, click and/or let your finger or mouse do the walking.Today, many relocation companies dedicated their mission for business corporations. In fact, I’m in a transaction now with Weichert Workforce Mobility Inc where an employers hired it to assist relocating an employee. Weichert even purchased the property in California from the employee and acted as the seller for my buyer. The process was smooth with a little bit more paperwork involved.For individuals, you need to find reliable realtor you can trust. Name Brand Real Estate such as Coldwell Banker (Company I work for) have connections statewide and even worldwide to assist you. Professional guidance can work with you so DISTANCES and/or TIME differences could be minimizes. Professional guidance will also help in easing your moving anxiety.There was a Vietnamese saying goes like this: “Duong Di khong kho vi ngang song cach nui ma kho vi long nguoi ngai nui e song”. Meaning The road is not difficult because of mountains and rivers but because of people minding the mountain heights and worries. In other words, many times, people made things more difficult in their mind with worries than it needed be.The process is easier than you think. If you are coming to Southern California, look me up. I have helped people who lived in China to buy houses in the USA. I have also helped many within the USA coast to coast. It’s that easy and I will be with you step by step. From getting finance matters in order to actual moving, even help you furnish the property down to the needy gritty. No worries, guarantee.
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Is it true that an e-assessment scheme for faceless scrutiny of income tax returns is notified?
E Assessment Scheme Notified by Income Tax Department for faceless Scrutiny.In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:–1. Short title and commencement.— (1) This Scheme may be called the E-assessment Scheme, 2019.(2) It shall come into force on the date of its publication in the Official Gazette.2. Definitions .— (1) In this Scheme, unless the context otherwise requires, —(i) “Act” means the Income-tax Act, 1961 (43 of 1961);(ii) “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(iii) “assessment” means assessment of total income or loss of the assessee under sub-section (3) of section 143 of the Act;(iv) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;(v) “automated allocation system” means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources;(vi) “automated examination tool” means an algorithm for standardised examination of draft orders, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of discretion;(vii) “Board” means Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963);(viii) “computer resource” shall have the same meaning as assigned to them in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(ix) “computer system” shall have the same meaning as assigned to them in clause (1) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(x) “computer resource of assessee” shall include assessee’s registered account in designated portal of the Income-tax Department, the Mobile App linked to the registered mobile number of the assessee, or the email account of the assessee with his email service provider;(xi) “digital signature” shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(xii) “designated portal” means the web portal designated as such by the Principal Chief Commissioner or Principal Director General, in charge of the National e-assessment Centre;(xiii) “e-assessment” means the assessment proceedings conducted electronically in ‘e-Proceeding’ facility through assessee’s registered account in designated portal;(xiv) “electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(xv) “electronic signature” shall have the same meaning as assigned to it in clause (ta) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(xvi) “email” or “electronic mail” and “electronic mail message” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message.;(xvii) “hash function” and “hash result” shall have the same meaning as assigned to them in the Explanation to sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000);(xviii) “Mobile app” shall mean the application software of the Income-tax Department developed for mobile devices which is downloaded and installed on the registered mobile number of the assessee;(xix) “originator” shall have the same meaning as assigned to it in clause (za) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(xx) “real time alert” means any communication sent to the assessee, by way of Short Messaging Service on his registered mobile number, or by way of update on his Mobile App, or by way of an email at his registered email address, so as to alert him regarding delivery of an electronic communication;(xxi) “registered account” of the assessee means the electronic filing account registered by the assessee in designated portal;(xxii) “registered e-mail address” means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including‑(a) the email address available in the electronic filing account of the addressee registered in designated portal; or(b) the e-mail address available in the last income-tax return furnished by the addressee; or(c) the e-mail address available in the Permanent Account Number database relating to the addressee; or(d) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India ;or(e) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or(f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority.(xxiii) “registered mobile number” of the assessee means the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in designated portal;(xxiv) “video telephony” means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time.(2) Words and expressions used herein and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act.3. Scope of the Scheme.— The assessment under this Scheme shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the Board.4. E-assessment Centres.— (1) For the purposes of this Scheme, the Board may set up‑(i) a National e-assessment Centre to facilitate the conduct of e-assessment proceedings in a centralised manner, which shall be vested with the jurisdiction to make assessment in accordance with the provisions of this Scheme;(ii) Regional e-assessment Centres as it may deem necessary to facilitate the conduct of e-assessment proceedings in the cadre controlling region of a Principal Chief Commissioner, which shall be vested with the jurisdiction to make assessment in accordance with the provisions of this Scheme;(iii) assessment units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of making assessment, which includes identification of points or issues material for the determination of any liability (including refund) under the Act, seeking information or clarification on points or issues so identified, analysis of the material furnished by the assessee or any other person, and such other functions as may be required for the purposes of making assessment;(iv) verification units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of verification, which includes enquiry, cross verification, examination of books of accounts, examination of witnesses and recording of statements, and such other functions as may be required for the purposes of verification.(v) technical units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management or any other technical matter which may be required in a particular case or a class of cases, under this Scheme; and(vi) review units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of review of the draft assessment order, which includes checking whether the relevant and material evidence has been brought on record, whether the relevant points of fact and law have been duly incorporated in the draft order, whether the issues on which addition or disallowance should be made have been discussed in the draft order, whether the applicable judicial decisions have been considered and dealt with in the draft order, checking for arithmetical correctness of modifications proposed, if any, and such other functions as may be required for the purposes of review,and specify their respective jurisdiction.(2) All communication among the assessment unit, review unit, verification unit or technical unit or with the assesse or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making an assessment under this Scheme shall be through the National e-assessment Centre.(3) The units referred to in sub-paragraphs (iii), (iv), (v) and (vi) of paragraph (1) shall have the following authorities, namely:—(a) Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, as the case may be;(b) Deputy Commissioner or Deputy Director or Assistant Commissioner or Assistant Director, or Income-tax Officer, as the case may be;(c) such other income-tax authority, ministerial staff, executive or consultant, as considered necessary by the Board.5. Procedure for assessment.—(1) The assessment under this Scheme shall be made as per the following procedure, namely:—(i) the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment;(ii) the assessee may, within fifteen days from the date of receipt of notice referred to in sub-clause (i), file his response to the National e-assessment Centre ;(iii) the National e-assessment Centre shall assign the case selected for the purposes of e-assessment under this Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system;(iv) where a case is assigned to the assessment unit, it may make a request to the National e-assessment Centre for(a) obtaining such further information, documents or evidence from the assesse or any other person, as it may specify;(b) conducting of certain enquiry or verification by verification unit; and(c) seeking technical assistance from the technical unit;(v) where a request for obtaining further information, documents or evidence from the assessee or any other person has been made by the assessment unit, the National e-assessment Centre shall issue appropriate notice or requisition to the assessee or any other person for obtaining the information, documents or evidence requisitioned by the assessment unit;(vi) where a request for conducting of certain enquiry or verification by the verification unit has been made by the assessment unit, the request shall be assigned by the National e-assessment Centre to a verification unit through an automated allocation system;(vii) where a request for seeking technical assistance from the technical unit has been made by the assessment unit, the request shall be assigned by the National e-assessment Centre to a technical unit in any one Regional e-assessment Centres through an automated allocation system;(viii) the assessment unit shall, after taking into account all the relevant material available on the record, make in writing, a draft assessment order either accepting the returned income of the assessee or modifying the returned income of the assesse, as the case may be, and send a copy of such order to the National e-assessment Centre;(ix) the assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any;(x) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to(a) finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or(b) provide an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or(c) assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through an automated allocation system, for conducting review of such order;(xi) the review unit shall conduct review of the draft assessment order, referred to it by the National e-assessment Centre whereupon it may decide to(a) concur with the draft assessment order and intimate the National e-assessment Centre about such concurrence; or(b) suggest such modification, as it may deem fit, to the draft assessment order and send its suggestions to the National e-assessment Centre;(xii) the National e-assessment Centre shall, upon receiving concurrence of the review unit, follow the procedure laid down in sub-paragraph (a) or sub-paragraph (b) of paragraph (x), as the case may be;(xiii) the National e-assessment Centre shall, upon receiving suggestions for modifications from the review unit, communicate the same to the Assessment unit;(xiv) the assessment unit shall, after considering the modifications suggested by the Review unit, send the final draft assessment order to the National e-assessment Centre;(xv) The National e-assessment Centre shall, upon receiving final draft assessment order, follow the procedure laid down in sub-paragraph (a) or sub-paragraph (b) of paragraph (x),as the case may be;(xvi) The assessee may, in a case where show-cause notice under sub-paragraph (b) of paragraph (x) has been served upon him, furnish his response to the National e-assessment Centre on or before the date and time specified in the notice;(xvii) The National e-assessment Centre shall,-(a) in a case where no response to the show-cause notice is received, finalise the assessment as per the draft assessment order,as per the procedure laid down in sub-paragraph (a) of paragraph (x); or(b) in any other case, send the response received from the assessee to the assessment unit;(xviii) The assessment unit shall, after taking into account the response furnished by the assessee, make a revised draft assessment order and send it to the National e-assessment Centre;(xix) The National e-assessment Centre shall, upon receiving the revised draft assessment order,-(a) in case no modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, finalise the assessment as per the procedure laid down in sub-paragraph (a) of paragraph (x); or(b) in case a modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order,provide an opportunity to the assessee, as per the procedure laid down in subparagraph (b) of paragraph (x);(c) the response furnished by the assessee shall be dealt with as per the procedure laid down in paragraphs (xvi),(xvii), and (xviii);(xx) The National e-assessment Centre shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over such case., for —(a) imposition of penalty;(b) collection and recovery of demand;(c) rectification of mistake;(d) giving effect to appellate orders;(e) submission of remand report, or any other report to be furnished, or any representation to be made, or any record to be produced before the Commissioner (Appeals), Appellate Tribunal or Courts, as the case may be;(f) proposal seeking sanction for launch of prosecution and filing of complaint before the Court; Notwithstanding anything contained in paragraph (xx), the National e-assessment Centre may at any stage of the assessment, if considered necessary, transfer the case to the Assessing Officer having jurisdiction over such case.6. Penalty proceedings for non-compliance.— (1) Any unit may, in the course of assessment proceedings, for noncompliance of any notice, direction or order issued under this Scheme on the part of the assessee or any other person, send recommendation for initiation of any penalty proceedings under Chapter XXI of the Act, against such assesse or any other person, as the case may be, to the National e-assessment Centre, if it considers necessary or expedient to do so.(2) The National e-assessment Centre shall, on receipt of such recommendation, serve a notice on the assessee or any other person, as the case may be, calling upon him to show cause as to why penalty should not be imposed on him under the relevant provisions of the Act.(3) The response to show – cause notice furnished by the assessee or any other person, if any, shall be sent by the National e-assessment Centre to the concerned unit which has made the recommendation for penalty.(4) The said unit shall, after taking into consideration the response furnished by the assesse or any other person, as the case may be, –(a) make a draft order of penalty and send a copy of such draft to National e-assessment Centre; or(b) drop the penalty after recording reasons, under intimation to the National e-assessment Centre.(5) The National e-assessment Centre shall levy the penalty as per the said draft order of penalty and serve a copy of the same on the assessee or any other person, as the case may be.7. Appellate Proceedings.– An appeal against an assessment made by the National e-assessment Centre under this Scheme shall lie before the Commissioner (Appeals) having jurisdiction over the jurisdictional Assessing Officer and any reference to the Commissioner (Appeals) in any communication from the National e-assessment Centre shall mean such jurisdictional Commissioner (Appeals).8. Exchange of communication exclusively by electronic mode.— For the purposes of this Scheme,-(a) all communications between the National e-assessment Centre and the assessee, or his authorised representative, shall be exchanged exclusively by electronic mode; and(b) all internal communications between the National e-assessment Centre, Regional e-assessment Centres and various units shall be exchanged exclusively by electronic mode.9. Authentication of electronic record.— For the purposes of this Scheme, an electronic record shall be authenticated by the originator by affixing his digital signature in accordance with the provisions of sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000):Provided that in case of the originator, being the assesse or any other person, such authentication may also be done by electronic signature or electronic authentication technique in accordance with the provisions of sub-section (2) of section 3A of the said Act:10. Delivery of electronic record.—(1) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being the assessee, by way of‑(a) placing an authenticated copy thereof in the assessee’s registered account; or(b) sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or(c) uploading an authenticated copy on the assessee’s Mobile App; andfollowed by a real time alert.(2) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered email address of such person, followed by a real time alert.(3) The Assessee shall file his response to any notice or order or any other electronic communication, under this Scheme, through his registered account, and once an acknowledgement is sent by the National e-assessment Centre containing the hash result generated upon successful submission of response, the response shall be deemed to be authenticated.(4) The time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions of section 13 of the Information Technology Act, 2000 (21 of 2000).11. No personal appearance in the Centres or Units.—(1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National e-assessment Centre or Regional e-assessment Centre or any unit set up under this Scheme.(2) In a case where a modification is proposed in the draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft assessment order, the assessee or his authorised representative, as the case may be, shall be entitled to seek personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit under this Scheme, and such hearing shall be conducted exclusively through video conferencing, including use of any telecommunication application software which supports video telephony, in accordance with the procedure laid down by the Board.(3) Any examination or recording of the statement of the assessee or any other person (other than statement recorded in the course of survey under section 133A of the Act) shall be conducted by an income-tax authority in any unit under this Scheme, exclusively through video conferencing, including use of any telecommunication application software which supports video telephony in accordance with the procedure laid down by the Board.(4) The Board shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person referred to in sub-paragraph (2) or sub-paragraph (3) is not denied the benefit of this Scheme merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing at his end.12. Power to specify format, mode, procedure and processes.—(1) The Principal Chief Commissioner or the Principal Director General, in charge of the National e-assessment Centre shall lay down the standards, procedures and processes for effective functioning of the National e-assessment Centre , Regional e-assessment Centres and the unit set-up under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:–(i) service of the notice, order or any other communication;(ii) receipt of any information or documents from the person in response to the notice, order or any other communication;(iii) issue of acknowledgment of the response furnished by the person;(iv) provision of “e-proceeding” facility including login account facility, tracking status of assessment, display of relevant details, and facility of download;(v) accessing, verification and authentication of information and response including documents submitted during the assessment proceedings;(vi) receipt, storage and retrieval of information or documents in a centralised manner;(vii) general administration and grievance redressal mechanism in the respective Centres and units.[Notification No. 61/2019/F.No. 370149/154/2019-TPL]ANKUR GOYAL, Under Secy.TO KNOW MORE : EXPERTMILE
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This is my personal list, in 2016, this portfolio gained 40%+.Ticker CompanyBNFT Benefitfocus, Inc.BOX Box, Inc.BSFT BroadSoft, Inc.CRM Salesforce.com, Inc.CSOD Cornerstone OnDemand, Inc.HUBS HubSpot, Inc.LOGM LogMeIn, Inc.MDSO Medidata Solutions, Inc.NEWR New Relic, Inc.NOW ServiceNow, Inc.QLYS Qualys, Inc.RNG RingCentral, Inc.RP RealPage, Inc.SHOP Shopify Inc.SPLK Splunk Inc.SPSC SPS Commerce, Inc.TEAM Atlassian Corporation PlcTWOU 2U, Inc.ULTI The Ultimate Software Group, Inc.VEEV Veeva Systems Inc.WDAY Workday, Inc.WIX Wix.com Ltd.ZEN Zendesk, Inc.Large software companies like MSFT & ORCL are omitted from this list as this list represents companies who derive 65%+ of their revenue from recurring revenues / monthly fees.
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