Electronic communication under section 144B replaces digital signature language with retrospective effect from 1 April 2022. Section 144B is amended to replace the words 'by affixing digital signature' with 'by way of an electronic communication' in sub-section (6), clause (i), sub-clause (b). The substitution is deemed to have been made with effect from 1 April 2022, giving the revised communication mode retrospective operation.