TMI BlogService of notice, summons, requisition, order and other communication.X X X X Extracts X X X X X X X X Extracts X X X X ..... summons or requisition or order or any other communication under the Act (hereafter in this rule referred to as communication ) may be delivered or transmitted shall be as per sub-rule (2). (2) The addresses referred to in sub-rule (1) shall be- (a) for communications delivered or transmitted in the manner provided in clause (a) or clause (b) of subsection(1) of section 282- (i) the addr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in item (i) to (iv) or any other address furnished by the addressee as referred to in first proviso, the communication shall be delivered or transmitted to the following address:- (i) the address of the assessee as available with a banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-tax (Intelligence and Criminal Investigation); or (vi) the address of the assessee as available in the records of the Government; or (vii) the address of the assessee as available in the records of a local authority as referred to in the Explanation below clause (20) of section 10 of the Act.] (b) for communications delivered or transmitted electronically- (i) email address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and retrieval policies in relation to such communication. ] ******************** Notes:- 1. Inserted vide Notification No. 89/2015 - Dated 2-12-2015 2. Inserted vide Notification No. 98/2017 - Dated 20-12-2017 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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