Para 10 - Delivery of electronic record - Faceless Penalty Scheme, 2021
Extract
..... 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 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 represen .....