CS Professional · Advanced Direct Tax Laws and Practice · Assessment
In a faceless assessment under the Income-tax Act, 2025, how must communications between the National Faceless Assessment Centre and the assessee or his authorised representative be exchanged?
Such communications must be exchanged exclusively by electronic mode, as section 273(7)(b) provides. Neither paper nor postal communication is the rule. The only exception relates to enquiry or verification by the verification unit in circumstances specified by the Board.
- AExclusively by electronic modeCorrect
- BBy registered post only
- CEither by paper or electronic mode, at the assessee's option
- DThrough the jurisdictional Assessing Officer in person
Explanation
Section 273(7)(b) requires communications between the Centre and the assessee, his authorised representative or any other person to be exchanged exclusively by electronic mode. Paper or postal modes are not the rule, and the jurisdictional officer is not the channel. The only carve-out in sub-section (8) concerns enquiry or verification by the verification unit in circumstances specified by the Board.
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