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Service of notice, summons, requisition, order and other communication.

Rule 127 - Rule - MISCELLANEOUS - Income Tax - Rule 127 - 1[ 127. (1) For the purposes of sub-section (1) of section 282, the addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition .....

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ivered or transmitted in the manner provided in clause (a) or clause (b) of subsection(1) of section 282- (i) the address available in the PAN database of the addressee; or (ii) the address available in the income-tax return to which the communicatio .....

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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 communication to the income-tax authority or any person authorise .....

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