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of <h1>Centralised Processing of Returns Scheme allows electronic service of notices under section 282(1); no physical signature needed.</h1> Under the Centralised Processing of Returns Scheme, 2011, notices or communications from the Centre can be served via post, electronically through email, by placing a copy in the recipient's registered electronic account on the official website, or by any method outlined in section 282(1) of the Act. The date a communication is posted on the official website or other electronic means is considered the date of service. Additionally, these communications are computer-generated and do not require a physical signature.
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