Income-tax (18th Amendment) Rules, 2015

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....he Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (18th Amendment) Rules, 2015. (2) They shall come into force on the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 126, following rule shall be inserted, namely:- "Service of notice, s....

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....he last income-tax return furnished by the addressee; or (iv) in the case of addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs: Provided that the communication shall not be delivered or transmitted to the address mentioned in item (i) to (iv) where the addressee furnishes in writing any other address for the purposes of communi....