Service of notice via post, email or registered electronic account is effective and deemed served on posting. Service of notices under the Scheme may be by post, electronic transmission to the Centre's e mail, placement in the taxpayer's registered electronic account on the official website, or other statutory modes. The date of posting on an official website, e mail or electronic medium is deemed the date of service. Intimations, orders and notices may be computer generated and need not bear 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 notice via post, email or registered electronic account is effective and deemed served on posting.
Service of notices under the Scheme may be by post, electronic transmission to the Centre's e mail, placement in the taxpayer's registered electronic account on the official website, or other statutory modes. The date of posting on an official website, e mail or electronic medium is deemed the date of service. Intimations, orders and notices may be computer generated and need not bear a physical signature.
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