Exchange of communication exclusively by electronic mode

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....ly by electronic mode.-- ^1[For the purposes of the Scheme],-- (a) all communications between the National Faceless Penalty Centre and the assessee or any other person, as the case may be, or....

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....- 1. Substituted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as,  "(1) For the purposes of this Scheme" 2. Omitted vide NOTIFICATION NO. 54/2022 da....