(1)

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 manner provided in clause (a) or clause (b) of sub-section (1) of section 74 shall be-

(i) the address available in the PAN database of the addressee; or

(ii) the address available in the return furnished under the Income-tax Act to which the communication relates; or

(iii) the address available in the last return furnished under the income-tax Act by the addressee; or

(iv) in the case of addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs:

(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-tax Act by the addressee; or

(iii) in the case of addressee being a company, e-mail address of the company as available on the website of the Ministry of Corporate Affairs; or

(iv) any e-mail address made available by the addressee to the tax authority or any person authorized by such tax authority.

(4)

The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedure, formats and standards for ensuring secure transmission of electronic communication and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to such communication.