Para 19 - Communication exclusively by electronic mode - E- Advance Rulings Scheme, 2022

19. Communication exclusively by electronic mode. (1) For the purposes of this Scheme,- (a) all communications between the Board for Advance Rulings and the applicant, or his authorised representative, shall be exchanged by electronic mode; (b) all communications between the Board for Advance Rulings and the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, shall be exchanged by electronic mode: Provided that any application received in a mode other than electronic mode by the Board for Advance Rulings may be forwarded to the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, electronically, to the extent technologically feasible; (c) every notice or order or any other electronic communication under this Scheme from the Board for Advance Rulings shall be delivered to the addressee, being the applicant by sending an e-mail to the registered email address of the applicant or his authorised representative; (d) the applicant or the authorised representative shall file his response to any notice or order or any other electronic communication, under this Scheme, to the Board for Advance Rulings through his registered email address; (e) the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, shall file his response to any notice or order or any other electronic communication, under this Scheme, to the Board for Advance Rulings through official electronic mail facility.