Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Service of communication addresses: prescribed hierarchy for physical and electronic delivery under income-tax rules ensures authorised transmission and security. Rule sets a hierarchical framework for service of tax communications: primary addresses include the PAN database, the address in the relevant or last income-tax return, and a company's registered office on the corporate registry; an addressee may substitute an alternative address in writing. If these are unavailable, prescribed fallback sources such as bank, postal, insurer, intelligence-filing, government and local authority records apply. For electronic transmission, a parallel hierarchy of email addresses is specified, and designated tax systems authorities are tasked with secure transmission, archival and retrieval procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service of communication addresses: prescribed hierarchy for physical and electronic delivery under income-tax rules ensures authorised transmission and security.
Rule sets a hierarchical framework for service of tax communications: primary addresses include the PAN database, the address in the relevant or last income-tax return, and a company's registered office on the corporate registry; an addressee may substitute an alternative address in writing. If these are unavailable, prescribed fallback sources such as bank, postal, insurer, intelligence-filing, government and local authority records apply. For electronic transmission, a parallel hierarchy of email addresses is specified, and designated tax systems authorities are tasked with secure transmission, archival and retrieval procedures.
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