Electronic service of tax communications is valid upon posting, and computer-generated notices need not bear physical signatures. Service of notices, orders, intimations and other communications to a deductor may be made by electronic mail, through the deductor's registered account ... Summary
Electronic service of tax communications is valid upon posting, and computer-generated notices need not bear physical signatures.
Service of notices, orders, intimations and other communications to a deductor may be made by electronic mail, through the deductor's registered account on the Cell portal, or by any permitted statutory mode. The date on which a communication is posted to electronic mail or the registered portal account is deemed to be the date of service. Computer-generated intimations, orders and notices need not carry the physical signature of the issuing person.
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