Electronic communication requirement: all assessment-related exchanges must be conducted electronically, subject to a narrow verification exception.

Para 8 requires exclusive electronic exchange of communications: all communications between the National e-assessment Centre and the assessee, the assessee's authorised representative, or any other person, and all internal communications between the National e-assessment Centre, Regional e-assessment Centres and units, must be conducted by electronic mode. An exception permits non-electronic enquiry or verification by the verification unit in the circumstances specified in Paragraph 12 clause (via).

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