Service of notice, summons, requisition, order or any other communication under section 74.

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....) For the purposes of sub-section (1) of section 74, the addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition or order or any other communication under the Act may be delivered or transmitted shall be as provided in sub-rule (2) and sub-rule (3). (2) The addresses for communications to be delivered or transmitted in the manne....

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....ommunication. (3) The addresses for communications to be delivered or transmitted electronically in the manner provided in clause (c) of sub-section (1) of section 74, shall be- (i) the e-mail address available in the return furnished under the Income-tax Act by the addressee to which the communication relates; or (ii) the e-mail address available in the last return furnished under the Income....