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of <h1>Rule 14 Details Procedures for Serving Notices Under Section 74 of Black Money Tax Rules, 2015</h1> Rule 14 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015, outlines the procedure for serving notices, summons, requisitions, orders, or other communications under section 74. Communications can be delivered to addresses found in the PAN database, income tax returns, or the Ministry of Corporate Affairs website for companies. Alternatively, an addressee may provide a different address in writing. For electronic communications, email addresses from tax returns or the Ministry of Corporate Affairs are used. The Principal Director General of Income-tax (Systems) oversees secure electronic transmission procedures and policies.
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