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    <title>Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format</title>
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    <description>All scrutiny notices under section 143(2) are to be issued only in the revised formats integrating the Department&#039;s E-Proceeding facility; the Systems Directorate will update the ITBA module to enable electronic service of communications and electronic receipt of assessees&#039; 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.</description>
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