Delivery of electronic record

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Full Text of the Document

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....he assessee's or any other person's registered account, as the case may be; or (b) sending an authenticated copy thereof to the registered email address of the assessee or any other person, as the case may be, or his authorised representative; or (c) uploading an authenticated copy on the assessee's or any other person's Mobile App, as the case may be, and followed by a real t....