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Para 11 - Delivery of electronic record - e-Dispute Resolution Scheme, 2022Extract 11. 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 or any other person, by way of- (a) placing an authenticated copy thereof in the assessee s or any other person s registered account, as the case may be; or (b) sending an authenticated copy thereof to the registered email address of the assessee or any other person, as the case may be, or his authorised representative. (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 or any other person, as the case may be, shall furnish his response to any notice or order or any other electronic communication, under this Scheme, through his registered account, to the official email of the Dispute Resolution Committee and once an acknowledgement is sent by the Dispute Resolution Committee, 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).
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