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        Direct Taxes

        Para 8 - Service of notice or communication

        Centralised Processing of Equalisation Levy Statement Scheme, 2023

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        Service of notice may be effected electronically via email or designated portal; computer generated communications need no physical signature. Notices and communications under the Scheme are delivered electronically: by transmission to the Centre sent email, by placement in the recipient's registered account on the designated portal, or by any statutory mode of service; such intimations, orders and notices are computer generated and need not bear a physical signature.
                        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.

                              Service of notice may be effected electronically via email or designated portal; computer generated communications need no physical signature.

                              Notices and communications under the Scheme are delivered electronically: by transmission to the Centre sent email, by placement in the recipient's registered account on the designated portal, or by any statutory mode of service; such intimations, orders and notices are computer generated and need not bear a physical signature.


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