Real time alert - Definition / Legal Terminology - Income Tax

Explanation (r) -In section 144B of the Income tax Act 1961 , unless the context otherwise requires Real time alert means- any communication sent to the assessee, by way of Short Messaging Service on his registered mobile number, or by way of update on his Mobile App, or by way of an email at his registered email address, so as to alert him regarding delivery of an electronic communication;