CA Piyush Bafna has explained the nuances of the E-assessment Scheme, 2019. He has opined that the scheme will impart greater transparency and accountability by eliminating the interface between the Assessing Officer and the assessee and by effectively utilizing the resources through team-based assessment. However, he has also pointed that there are several issues that may prove contentious. He has offered suggestions and requested the Government to issue a clarification and streamline the processes

CAs Dr. Raj K. Agarwal and Somil Agarwal have studied the provisions of The Banning of Unregulated Deposit Scheme Act 2019 and pointed out that there is widespread confusion as to whether the taking of all deposits and loans is banned. The authors have dealt with the issue and provided a clear-cut explanation with reference to the statutory provisions