https://www.taxtmi.com/acts?id=23438 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. en-us Sat, 07 Jan 2017 17:44:14 +0530 Tue, 25 Nov 2025 12:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23438 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. Act-Rules Direct Taxes Sat, 07 Jan 2017 17:44:14 +0530 https://www.taxtmi.com/acts?id=23438