232. Service of notice, summons, requisition, order and other communication under section 501.

 (1) For the purposes of section 501(1), 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 (herein referred to as the communication) may be delivered or transmitted, shall be as per sub-rule (2).

(2) The addresses referred to in sub-rule (1)—

(a) for any communication delivered or transmitted in the manner provided under section 501(1)(a) or (b) shall be–

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

(ii) the address given 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) the address of the assessee as furnished in Form No. 98 under rule 160 or Form 165 under rule 237; or

(v) in the case of addressee being a company, the address of the registered office as given on the website of the Ministry of Corporate Affairs; or

(vi) the address available in the records of Unique Identification Authority of India or any authority or

Department of Central Government or State Government or Local Self Government; or

(vii) the address available in the records of any public service; utility provider; or

(viii) the address furnished in any correspondence with any of the authorities or entities mentioned in (vi) and (vii), but such communication shall not be delivered or transmitted to the address mentioned in items (i) to (viii), 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 any communication delivered or transmitted electronically shall be—

(i) the 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) the registered mail address available in the e-filing portal of the assessee; or

(iv) the e mail address given while making application for PAN; or

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

(vi) any e-mail address given by the addressee to the income tax authority or any person authorised by such income-tax authority; or

(vii) the e mail address available in the records.

(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.