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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