E-mail may now pop-up with notices from Income Tax Department 

Income Tax department is becoming more tech savvy. CBDT vide notification number 89/2015 dated 2^nd December, 2015 clarified regarding the address of assessee for service of notice, summons, requisition, order and other communication through post and even through e-mails. E-mail may now pop-up with notices from Income Tax Department.

The Act erstwhile permits the department to send any communication via post only. Now, the department is becoming paperless and will send communications through e-mails. Earlier, department had the concern regarding the change in residential address of the assessee. With this notification, the department is free of such strain.

 

Section 282 states: Service of notice generally-

(1) The service of a notice or summon or requisition or order or any other communication may be made by delivering or transmitting a copy thereof, to the person therein named,—

(a) by post or by such courier services as may be approved by the Board; or

(b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or

(c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or

(d) by any other means of transmission of documents as provided by rules made by the Board in this behalf.

(2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub-section (1) may be delivered or transmitted to the person therein named.

 

After the notification issued by CBDT, the addresses to which a notice or summons or requisition or order or any other communication may be delivered or transmitted shall be as per the following rule :

(a) for communications delivered or transmitted

• the address available in the PAN database of the addressee; or
• the address available in the income-tax return to which the communication relates; or
• 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

 

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-

• email address available in the income-tax return furnished by the addressee to which the communication relates; or
• the email address available in the last income-tax return furnished by the addressee; or
• in the case of addressee being a company, email address of the company as available on the website of Ministry of Corporate Affairs
• any email address made available by the addressee to the income-tax authority or any person authorised by such income tax authority.

 

Through this notification, now Income Tax Authority may send the notices, summons, requisition, order and other communication even through E-mails. CBDT makes the Rules for determination of Address including Electronic Address (e-mails) for sending the communication.

Download the notification

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