CBDT Amends Rule To Enable Issue Of Notice, Summons, Orders Etc To Taxpayers By Email

Pursuant to the CBDT’s directives regarding ‘Paperless Assessment Proceedings‘, ‘E-Sahyog Project To Avoid Physical Presence Of Taxpayers During Assessment‘ and ‘Redressal of grievances received from Taxpayers by email at Aayakar Sampark Kendra‘, the CBDT has issued a Notification dated 02.12.2015 by which it has amended the Income-tax Rules, 1962 to provide that for purposes of section 282(1) of the Act, service of notice, summons, requisition, order and other communication may be done by email.

2. In the Income-tax Rules, 1962, after rule 126, following rule shall be inserted, namely:-

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

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 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 address available in the PAN database of the addressee; or

(ii) the address available in the income-tax return to which the communication relates; or

(iii) the address available in the last income-tax return furnished 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:
Provided 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 authorised by such authority issuing the
communication;

(b) for communications delivered or transmitted electronically-

(i) email address available in the income-tax return furnished by the addressee to which the communication relates; or

(ii) the email address available in the last income-tax return furnished by the addressee; or

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

(iv)any email address made available by the addressee to the income-tax authority or any person authorised by such income-tax authority.

(3) 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.”

[Notification No. 89/2015/ F. No. 133/79/2015-TPL]
EKTA JAIN, Dy. Secy.


5 comments on “CBDT Amends Rule To Enable Issue Of Notice, Summons, Orders Etc To Taxpayers By Email
  1. S. K. Singal says:

    ITO 20(4) New Delhi creates huge Demand u/s 148 (not 147) ignoring Setting-aside Order of original Assessment u/s 143(3) by ITAT, passed even before initiation of reassessment proceedings after 4 years of end of A Y 2007-08 thereby harassing a law abiding Assessee by forcing him into SECOND Innings of Appeals for the same Assessment Year after 8 years of filing original Return. All that is being inflicted upon hapless Assessee inspite of numerous Judgments upto Hon’ble Supreme Court against such reassessments

  2. S. K. Singal says:

    Repeated visits and delivered requests for rectifications to get with-held refunds from ITO 36(5) New Delhi remain unresponded to resulting in harassment and mental agony as can be appreciated from CPC showing huge arrears of unserved Demand for 2007-08 by non credit of salary TDS by Employer, who is NOW after 8 years, being asked to prove compliance of TDS returns for affording credit, disregarding Form 16, duly submitted by this ex Employee female. Who and which Grievance redressal Authority can take care of such harassment by A.O. / CPC. Similar rectifications for other family assessees continue to be unattended to by same A O, who is apparently NICE to talk to as he assures to take care, SOON ?

  3. NAVEEN KUMAR GOYAL says:

    A message should also be delivered on registered mobile of the assesses, so he can check his emails. As, in case of a lot of assesses’s email id created only for just filing of income tax return.

  4. CA S N Puranik says:

    Tax payers and representatatives submissions on respective A O /CIT(A)email be taken as part /compliance to avoid personal attendance . Today even paper submissions are not accepted at receipt counter or in ward / circle ,unless it is shown to concerned AO .assessees or his representatives are made to wait for hours

  5. Rajesh Bhardwaj says:

    Sir, this is a good step by CBDT to have transparency and improve efficiency in ITD as well as reduce harassment to tax payer and allow the tax payers to concentrate more on their business etc. A suggestion I would like to make to CBDT to also allow, as I had done in ITSC, communication through SMS message( or now whatsApp can be considered also) of adjournment or case hearing getting deferred due to any other reason such as meetings of officers or officer not available due to other reasons etc . SMS/ WhatsApp message on registered mobile phone of tax payer would be further convenience to tax payers.

Leave a Reply

Your email address will not be published.

*