Electronic delivery of notices requires authenticated transmission to registered channels and hash-acknowledged responses via registered accounts. Delivery of electronic records requires authenticated transmission of notices and orders to an assessee's registered account, registered email, or mobile app, each followed by a real time alert; other persons receive authenticated copies to their registered email with real time alert. Assessees must file responses through the registered account, which are authenticated upon receipt of a hash-result acknowledgement from the National e assessment Centre. Time and place of dispatch and receipt are governed by the statutory framework for electronic communications.