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Under Income Tax Act, section 282 provides for the service of notice generally. As per the section notices can be served by post or approved courier services or in the form of electronic records as provided in Information Technology Act, 2000 or by any other means as provided by rules made by the Board in his behalf.
By the following notification CBDT has prescribed Rule 127 to enable service of notices etc. by electronic means (email) available at the database of the Income Tax Department. The rule also cast an obligation on the assessees to keep updated addresses in PAN/Return or inform the tax authorities of the desired address of communication
MINISTRY OF FINANCE CENTRAL BOARD OF DIRECT TAXES Income-tax NOTIFICATION No. 89/2015 New Delhi, Date- 2nd December, 2015 G.S.R. 923(E).— In exercise of the powers conferred by section 282 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1.
(1) These rules may be called the Income-tax (18
th
Amendment) Rules, 2015.
2.
In the Income-tax Rules, 1962, after rule 126, following rule shall be inserted, namely:- 127. (1) For the purposes of sub-section (1) of section 282, the addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition or order or any other communication under the Act (hereafter in this rule referred to as “communication”) may be delivered or transmitted shall be as per sub-rule (2). (2) The addresses referred to in sub-rule (1) shall be- (a) for communications delivered or transmitted in the manner provided in clause (a) or clause (b) of subsection (1) of section 282-
(i) the address available in the PAN database of the addressee; or 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; (b) for communications delivered or transmitted electronically-
(i) email address available in the income-tax return furnished by the addressee to which the communication relates; or (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedure, formats and standards for ensuring secure transmission of electronic communication and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to such communication.” [Notification No. 89/2015/ F. No. 133/79/2015-TPL]
EKTA JAIN,
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