Para 8 - Exchange of communication exclusively by electronic mode - Faceless Penalty Scheme, 2021

8. Exchange of communication exclusively by electronic mode. 1 [ For the purposes of the Scheme ] , (a) all communications between the National Faceless Penalty Centre and the assessee or any other person, as the case may be, or his authorised representative, shall be exchanged exclusively by electronic mode; and (b) all internal communications between the National Faceless Penalty Centre, National Faceless Assessment Centre, 2 [ **** ] any income-tax authority, the penalty unit or the penalty review unit shall be exchanged exclusively by electronic mode. ************** NOTES:- 1. Substituted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, (1) For the purposes of this Scheme 2. Omitted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, Regional Faceless Penalty Centres,