Para 10 - Service of notice or communication - Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

1 [Service of notice or communication 10. (1) The service of a notice or order or intimation or any other communication by the Cell may be made by delivering or transmitting a copy thereof to the deductor,- (a) by electronic mail; or (b) by placing such copy in the registered electronic account of the deductor on the portal of the Cell; or (c) by any mode mentioned in sub-section (1) of section 282 of the Act. (2) The date of posting of any communication under sub-paragraph (1) in the electronic mail or electronic account of the deductor in the portal of the Cell shall be deemed to be the date of service of such communication. (3) The intimation, orders and notices shall be computer generated and need not carry physical signature of the person issuing it. ] ----------------- Notes:- 1. Inserted vide Notification No. 03/2013, dated 15.01.2013