CA Final · Direct Tax Laws & International Taxation · Assessment Procedure
A notice in a faceless assessment is to be delivered to the assessee, Kavita Exports LLP, by the NFAC. Which method of delivery is valid under Rule 176(3)?
A notice may be delivered to the assessee by placing an authenticated copy in the registered account, by sending it to the registered e-mail address, or by uploading it on the Mobile App, in each case followed by a real time alert. Courier or hand delivery is not prescribed.
- APlacing an authenticated copy in the assessee's registered account, followed by a real time alertCorrect
- BSending a courier copy to the registered office without any alert
- CDelivering by hand through the jurisdictional Assessing Officer
- DPosting the notice on the departmental website notice board
Explanation
Rule 176(3)(b) provides delivery to the assessee by placing an authenticated copy in the registered account, or sending it to the registered e-mail address of the assessee or authorised representative, or uploading it on the Mobile App, and followed by a real time alert. Courier, hand delivery and notice boards are not listed.
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