CS Professional · Advanced Direct Tax Laws and Practice · Assessment
Under section 273 of the Income-tax Act, 2025, communication between the National Faceless Assessment Centre and the assessee or his authorised representative must be exchanged:
Such communication must be exchanged exclusively by electronic mode. Section 273(7)(b) provides that communication between the National Faceless Assessment Centre and the assessee, his authorised representative or any other person is electronic only, which keeps the process faceless and routed through the Centre.
- AExclusively by electronic modeCorrect
- BBy registered post only
- CEither in person or by post at the assessee's choice
- DThrough the verification unit by personal visit
Explanation
Section 273(7)(b) requires that communication between the National Faceless Assessment Centre and the assessee, his authorised representative or any other person be exchanged exclusively by electronic mode. Post or personal modes are not the prescribed channel.
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