Service of notices by electronic transmission or portal posting is deemed valid and requires no physical signature. Service of communications by the Centralised Processing Cell to a deductor may be made via electronic mail, placement in the deductor's registered electronic account on the Cell's portal, or by any other mode permitted under the Act; the date of posting to the email or electronic account is deemed to be the date of service, and intimations, orders and notices are computer generated and need not carry a physical signature.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service of notices by electronic transmission or portal posting is deemed valid and requires no physical signature.
Service of communications by the Centralised Processing Cell to a deductor may be made via electronic mail, placement in the deductor's registered electronic account on the Cell's portal, or by any other mode permitted under the Act; the date of posting to the email or electronic account is deemed to be the date of service, and intimations, orders and notices are computer generated and need not carry a physical signature.
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