Service of notices under section 74 uses prescribed physical and electronic addresses, with rules for alternatives and secure transmission. Service under section 74 uses specified physical addresses - PAN database address, address in the related return, last return address, or company registered office on the Ministry of Corporate Affairs website - unless the addressee furnishes a written alternative; electronic delivery uses specified e-mail addresses from returns, company MCA e-mail, or any e-mail provided to the tax authority, and the Principal Director General/Director General of Income-tax (Systems) must prescribe procedures, formats and security, archival and retrieval policies for secure electronic transmission.
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 notices under section 74 uses prescribed physical and electronic addresses, with rules for alternatives and secure transmission.
Service under section 74 uses specified physical addresses - PAN database address, address in the related return, last return address, or company registered office on the Ministry of Corporate Affairs website - unless the addressee furnishes a written alternative; electronic delivery uses specified e-mail addresses from returns, company MCA e-mail, or any e-mail provided to the tax authority, and the Principal Director General/Director General of Income-tax (Systems) must prescribe procedures, formats and security, archival and retrieval policies for secure electronic transmission.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
