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    <description>Service of notice, summons, requisition, order and other communication under the Income-tax Act is to be made to prescribed physical or electronic addresses. The relevant address may be taken from the PAN database, the income-tax return concerned, the last return furnished, or, for a company, the registered office address on the Ministry of Corporate Affairs website, subject to any other address furnished in writing by the addressee. If delivery cannot be made there, alternative addresses from banks, postal records, insurers, Forms 61 and 61A, Government records, or local authority records may be used. Electronic communication follows specified email addresses, and systems authorities must set secure transmission and archival standards.</description>
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