Procedure, Formats and Standards for ensuring secured transmission of electronic communication

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....r the Act (hereafter in this section referred to as "communication") may be made by delivering or transmitting a copy thereof, to the person therein named,- (a)    by post or by such courier services as may be approved by the Board; or (b)    in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c)    in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or (d)    by any other means of transmission of documents as provided by rules made by the Board in this behalf. Further, sub-section (2) of section 282 of the Income Tax Act 1961 provid....

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....onsible for formulating and implementing appropriate security, archival and retrieval policies in relation to such communication. 4. In exercise of the powers delegated by the Board as per sub-rule (3) of the Income tax rules 1962, the Principal Director General of Income tax (Systems) specifies herein the procedure, formats and standards for ensuring secured transmission of electronic communication. 5. For the purposes of this notification, the expression, i.    "electronic communication" means electronic mail or electronic mail message or the display of an electronic record on the website of the Income Tax Department as may be specified. ii.    "electronic mail" and "electronic mail message" (here....

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.... under this notification shall be his official designation based email address under the domain @incometax.gov.in (hereinafter referred to as "designation email"). d.    The AO shall issue all statutory notices/questionnaires including notice u/s 143(2) and notice u/s 142 (1) of the Income Tax Act 1961 from his designation email address to the assessee's email address. e.    For the purpose of electronic communication, the AO shall attach the scanned copy of the notice under section 143(2) or 142(1) bearing his/her signature in PDF format to the email being sent to the assessee. f.    In response to the notice, assessee shall, using his primary email address, submit the details calle....

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....y-N" (N is the serial number of the notice eg.Reply-1, Reply-2 etc.). i.    In case of non-delivery of email on the primary email address, the notices shall be sent to other email addresses of the assessee available with the department as mentioned in sub-rule (2) of rule 127. j.    In a case where a notice is not sent by email due to any reason including technical reasons such as email failure or mailbox full etc., but sent by other valid mode of service as prescribed in the IT Act 1961, the same shall constitute valid service. The AO shall record reasons in writing for not serving notice by email. • A copy of the email error message as received by the AO will be forwarded to the email ID e-....