Para 13 - Service of notice or communication - Centralised Processing of Returns Scheme, 2011

13. Service of notice or communication.- ( i ) The service of a notice or order or any other communication by the Centre may be made by- a . sending it by post; b . delivering or transmitting its copy thereof, electronically to the person sent by the Centre's e-mail; c . placing its copy in the registered electronic account of the person on the official website ; or d . any of the modes mentioned in sub-section (1) of section 282 of the Act. ( ii ) The date of posting of any such communication on official website, e-mail or other electronic medium shall be deemed to be the date of service. ( iii ) The intimation, orders and notices shall be computer generated and need not carry physical signature of the person signing it.