8. [ Exchange of communication exclusively by electronic mode. [Substituted by Notification No. S.O. 2745(E), dated 13.8.2020.]
(1)For the purposes of this Scheme, -(a)all communications between the National e-assessment Centre and the assessee, or his authorised representative, or any other person shall be exchanged exclusively by electronic mode; and(b)all internal communications between the National e-assessment Centre, Regional e-assessment Centres and various units shall be exchanged exclusively by electronic mode;(2)The provisions of sub-paragraph (1) shall not apply to the enquiry or verification conducted by the verification unit in the circumstances referred to in clause (via) of Paragraph 12.]
