Para 8 - Service of notice or communication - Centralised Processing of Equalisation Levy Statement Scheme, 2023

8. Service of notice or communication. - For the purposes of this Scheme, - (a) every intimation, notice or any other communication under this Scheme from the Centre to the assessee or ecommerce operator or its authorised representative shall be made by, (i) delivering or transmitting its copy thereof, electronically to the person sent by the Centre s e-mail; (ii) placing its copy in the registered electronic account of the person on the designated portal ; or (iii) any of the modes mentioned in sub-section (1) of section 282 of the Income-tax Act,1961 . (b) The intimation, orders and notices shall be computer generated and need not carry physical signature of the person signing it.