Income-tax scrutiny notices will use revised formats and e-proceeding for electronic conduct of assessments nationwide. All scrutiny notices under section 143(2) are to be issued only in the revised formats integrating the Department's E-Proceeding facility; the Systems Directorate will update the ITBA module to enable electronic service of communications and electronic receipt of assessees' responses via their e-Filing accounts, with provision for e-mail or manual proceedings where an e-Filing account is not yet created and specified exceptions for manual handling.