New Income Tax Rule 127 on Service of Notice, Summons, etc. Communications

CBDT Notification on New Income Tax Rule 127 regarding “Service of Notice, Summons, Requisition, Order and other Communication”

The CBDT has issued Notification No. 89/2015 dt 2nd Dec., 2015 reg. new Income Tax Rule 127 – “Service of Notice, Summons, Requisition, Order and other Communication”, as under:

CBDT Notfication 89/2015 dt. 2nd December, 2015

In exercise of the powers conferred by section 282 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the CBDT vide Notfication 89/2015 dt. 2nd December, 2015 has inserted new Income Tax Rule 127 further to amend the Income-tax Rules, 1962, as under:

(1) These rules may be called the Income-tax (18th Amendment) Rules, 2015.

(2) They shall come into force on the date of publication in the Official Gazette.

Service of notice, summons, requisition, order and other communication

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

(ii) the address available in the income-tax return to which the communication relates; or

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

(iv) 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;

(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

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

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

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

CBDT Notfication 89/2015 dt. 2nd December, 2015

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