The Central Board of Direct Taxes (CBDT) via Notification No 12/2018 dated 22nd February, 2018 notifies 'Centralised Communication Scheme, 2018' for centralised issuance of notices, in pursuance to Section 133C of the Income-tax Act, 1961 (Act).
Under the Scheme, the notice shall be served through e-mail, or by placing a copy in the registered account on the portal followed by an intimation by SMS (Short Message Service). The notice shall be issued under digital signature of the designated authority.
The Centralised Communication Centre may prescribe a machine readable structured format for furnishing the information or documents and the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedure, formats and standards for furnishing response to the notices.
Further, no person shall be required to appear personally or through authorised representative before the designated authority at the Centralised Communication Centre in connection with any proceedings.
The notification is attached herewith for your reference.