{"id":5957,"date":"2015-12-04T14:29:21","date_gmt":"2015-12-04T08:59:21","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=5957"},"modified":"2015-12-04T14:32:42","modified_gmt":"2015-12-04T09:02:42","slug":"cbdt-amends-rule-to-enable-issue-of-notice-summons-orders-etc-to-taxpayers-by-email","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-amends-rule-to-enable-issue-of-notice-summons-orders-etc-to-taxpayers-by-email\/","title":{"rendered":"CBDT Amends Rule To Enable Issue Of Notice, Summons, Orders Etc To Taxpayers By Email"},"content":{"rendered":"

Pursuant to the CBDT’s directives regarding ‘Paperless Assessment Proceedings<\/a>‘, ‘E-Sahyog Project To Avoid Physical Presence Of Taxpayers During Assessment<\/a>‘ and ‘Redressal of grievances received from Taxpayers by email at Aayakar Sampark Kendra<\/a>‘, 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. <\/p>\n

Click here to download CBDT’s Notification dated 02.12.2015 amending the Income-tax Rules on manner of service of notice, summons, requisition, order and other communication to taxpayers<\/a><\/div>\n
\n

2. In the Income-tax Rules, 1962, after rule 126, following rule shall be inserted, namely:-<\/p>\n

\u201cService of notice, summons, requisition, order and other communication.<\/p>\n

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 \u201ccommunication\u201d) may be delivered or transmitted shall be as per sub-rule (2).<\/p>\n

(2) The addresses referred to in sub-rule (1) shall be-<\/p>\n

(a) for communications delivered or transmitted in the manner provided in clause (a) or clause (b) of subsection (1) of section 282-<\/p>\n

(i) the address available in the PAN database of the addressee; or<\/p>\n

(ii) the address available in the income-tax return to which the communication relates; or<\/p>\n

(iii) the address available in the last income-tax return furnished by the addressee; or<\/p>\n

(iv) in the case of addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs:
\nProvided 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
\ncommunication;<\/p>\n

(b) for communications delivered or transmitted electronically-<\/p>\n

(i) email address available in the income-tax return furnished by the addressee to which the communication relates; or<\/p>\n

(ii) the email address available in the last income-tax return furnished by the addressee; or<\/p>\n

(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<\/p>\n

(iv)any email address made available by the addressee to the income-tax authority or any person authorised by such income-tax authority.<\/p>\n

(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.\u201d<\/p>\n

[Notification No. 89\/2015\/ F. No. 133\/79\/2015-TPL]
\nEKTA JAIN, Dy. Secy.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

Pursuant to the CBDT’s directives regarding ‘Paperless Assessment Proceedings<\/a>‘, ‘E-Sahyog Project To Avoid Physical Presence Of Taxpayers During Assessment<\/a>‘ and ‘Redressal of grievances received from Taxpayers by email at Aayakar Sampark Kendra<\/a>‘, 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<\/p>\n

Read more ›<\/a><\/div>\n

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