Delivery of electronic records: authenticated notices and deemed responses under the faceless penalty framework with IT Act timing. The Scheme requires delivery of authenticated electronic records via the recipient's registered account, registered email, or Mobile App with real time ... Summary
Delivery of electronic records: authenticated notices and deemed responses under the faceless penalty framework with IT Act timing.
The Scheme requires delivery of authenticated electronic records via the recipient's registered account, registered email, or Mobile App with real time alerts; other persons receive authenticated copies by registered email with alerts. Responses must be filed through the registered account and, once an acknowledgement containing the hash result is issued by the National Faceless Penalty Centre, the response is deemed authenticated. Time and place of dispatch and receipt are governed by section 13 of the Information Technology Act, 2000.
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