Service of notice, summons, requisition, order and other communication under section 501

Postal addresses (sub-rule 2(a)). For a communication delivered or transmitted under section 501(1)(a) or (b): the address in the PAN database; the address in the return to which the communication relates, or in the last return furnished; the address in Form No. 98 (rule 160) or Form No. 165 (rule 237); for a company, the registered office address on the website of the Ministry of Corporate Affairs; the address in records of the Unique Identification Authority of India or any authority or department of the Central, State or Local Self Government; the address in the records of any public service or utility provider; or the address furnished in correspondence with any of those. The communication is not delivered to those addresses where the addressee has given another address in writing to the income-tax authority or its authorised person.

E-mail addresses (sub-rule 2(b)). For electronic delivery: the e-mail address in the return to which the communication relates, or in the last return; the registered mail address on the e-filing portal; the e-mail address given on the PAN application; for a company, the address on the website of the Ministry of Corporate Affairs; any e-mail address given by the addressee to the income-tax authority or its authorised person; or the e-mail address available in the records.

Procedure (sub-rule 3). The Principal Director General or Director General of Income-tax (Systems) specifies the procedure, formats and standards for secure electronic transmission and the security, archival and retrieval policies.