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<h1>New Rule 127: Income-tax Notices Can Be Sent to PAN, Tax Return, or MCA Addresses; Secure Electronic Delivery Managed.</h1> The Income-tax (18th Amendment) Rules, 2015, effective from December 2, 2015, amend the Income-tax Rules, 1962. The amendment introduces Rule 127, detailing the addresses for delivering or transmitting notices, summons, requisitions, orders, and other communications under the Income-tax Act. Communications can be sent to addresses available in the PAN database, the relevant or last income-tax return, or, for companies, the registered office address on the Ministry of Corporate Affairs website. Electronic communications can be sent to email addresses provided in tax returns or as specified by the addressee. The Principal Director General of Income-tax (Systems) will manage secure electronic communication procedures.