CBDT Amends Rule to Enable Issue of Summons / Notice, Order to Tax-Payers by E-Mails

Vide Income-tax (18th Amendment) Rules, 2015,  Rule No. 127 shall be inserted – Service of Notice, Summons, Requisition, Order and Other Communication (‘Communication’).

For Physical Delivery of  Communications, the addresses shall mean

(a) address available in PAN Database of the addressee; or

(b) the address available in the income-tax return to which the communication relate; or

(c) the address available in the last income-tax return furnished by the addressee; or

In the case of addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs.

Provided that the communication shall not be delivered or transmitted to the address mentioned in item (i) to (iv) where the addressee furnishes in writing any other address for the purposes of  communication  to  the  income-tax authority or  any person  authorised  by such authority issuing the communication.

For Communication transmitted Electronically, the addresses shall mean

(a) email address available in the income-tax return furnished by the addressee to which the communication relates; or

(b) the email address available in the last income-tax return furnished by the addressee; or

(c) in the case of addressee being a company, email address of the company as available on the website of Ministry of Corporate Affairs; or

(d)any email address made available by the addressee to the income-tax authority or any person authorised by such income-tax authority.

Notification No.89/2015/F. No. 133/79/2015-TPL