(7)All communications, save as otherwise provided in sub-section (8),—(a)among the assessment unit, review unit, verification unit or technical unit or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making a faceless assessment shall be through the National Faceless Assessment Centre;(b)between the National Faceless Assessment Centre and the assessee, or his authorised representative, or any other person shall be exchanged exclusively by electronic mode; and(c)between the National Faceless Assessment Centre and various units shall be exchanged exclusively by electronic mode.
