Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Electronic notices and responses must use registered accounts, email or app with real-time alerts; Section 13 IT Act governs timing.</h1> Under the Scheme, notices, orders and other electronic communications to an assessee must be delivered by placing an authenticated copy in the assessee's registered account, sending it to the registered email of the assessee or authorised representative, or uploading it to the assessee's mobile app, each followed by a real-time alert. Communications to any other person must be sent to their registered email with a real-time alert. Assessees must file responses through their registered account; an acknowledgement from the National e-assessment Centre containing a hash result constitutes authentication. Time and place of dispatch and receipt follow section 13 of the Information Technology Act.
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