Service of tax communications expanded to permit delivery via banking, postal, insurer, government and local authority records. Where communication cannot be delivered to the addresses specified in the existing provisos or any other address furnished by the addressee, the communication shall be delivered or transmitted to the assessee's address as available with a banking company or co-operative bank; the Post Master General records; the insurer's records; addresses furnished in Form No.61 or Form No.61A to the Director/Joint Director of Income-tax (Intelligence and Criminal Investigation); addresses available in Government records; or addresses available in local authority records.