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        Para 8 - Exchange of communication exclusively by electronic mode

        Faceless Penalty Scheme, 2021

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        Electronic communications required: the Faceless Penalty Scheme mandates exclusive electronic exchange for all penalty-related interactions. All communications under the Faceless Penalty Scheme must be exchanged exclusively by electronic mode: between the National Faceless Penalty Centre and an assessee or authorised representative, and internally among the National Faceless Penalty Centre, the National Faceless Assessment Centre, any income-tax authority, the penalty unit and the penalty review unit; subsequent notifications altered introductory wording and omitted a regional centre reference without changing the exclusive electronic mandate.
                        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.

                              Electronic communications required: the Faceless Penalty Scheme mandates exclusive electronic exchange for all penalty-related interactions.

                              All communications under the Faceless Penalty Scheme must be exchanged exclusively by electronic mode: between the National Faceless Penalty Centre and an assessee or authorised representative, and internally among the National Faceless Penalty Centre, the National Faceless Assessment Centre, any income-tax authority, the penalty unit and the penalty review unit; subsequent notifications altered introductory wording and omitted a regional centre reference without changing the exclusive electronic mandate.





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