TMI BlogProcedure, Formats and Standards for ensuring secured transmission of electronic communicationX X X X Extracts X X X X X X X X Extracts X X X X ..... t (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 provides that the Central Board of Direct Taxes('Board') may m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... munication. 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 (hereinafter referred to as email ) shall have the meanings as assigned to them in Explanation to section 66A of the Information Technology Act, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 called for, to the designation email address of the AO. All supporting documents shall be submitted as attachment in Portable Document Format (PDF) to the email being sent to the AO. In case the total size of the attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-assessment@incometax.gov.in with the Subject line in email as: PAN (eg- XXXXX1234X)- AY (egAY2013-14)-Error k. In a case where a reply by taxpayer is not sent by email due to technical reasons such as email failure or mailbox full etc., but sent or delivered physically to the AO, the same shall be treated as adequate compliance. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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