[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (i)]
Notification No.89/2015 [F. No. 133/79/2015-TPL] / GSR 923(E) was published on 2 December 2015. Its subject is [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (i)].
This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.
Made under section 282 read with section 295 of the Income-tax Act, 1961, the Income-tax (18th Amendment) Rules, 2015 insert a new rule 127 after rule 126 of the Income-tax Rules, 1962, prescribing the addresses to which a notice, summons, requisition, order or other communication under the Act may be delivered. For communications delivered or transmitted in the manner provided in clause (a) or (b) of section 282(1), the addresses are the address in the PAN database of the addressee, the address in the income-tax return to which the communication relates, the address in the addressee's last income-tax return, or, for a company, the registered office address available on the Ministry of Corporate Affairs website; a proviso bars the use of any of these where the addressee has furnished another address in writing. For electronic communications, the addresses are the e-mail address in the return to which the communication relates, that in the last return furnished, a company's e-mail address on that website, or any e-mail address made available by the addressee. The Principal Director General or Director General of Income-tax (Systems) is to specify the procedure, formats and standards for secure transmission and is responsible for the security, archival and retrieval policies.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]Income-tax
NOTIFICATION
New Delhi, dated 2nd December, 2015
G.S.R. 923(E).─ In exercise of the powers conferred by section 282 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (18th Amendment) Rules, 2015.
(2) They shall come into force on the date of publication in the Official Gazette.
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" may be delivered as specified in 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 sub-section(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)
Deputy Secretary to the Government of IndiaNote.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by Income-tax (17th Amendment) Rules, 2015 vide notification S.O. No. 2877(E) dated 20th October, 2015
The date of publication in the Official Gazette (the notification is dated 2 December 2015).
On any notice or order received under the Act, and in any objection that a notice was not validly served at the address used.
Rules it names. Rule 126 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
← Notification No.265/2015 [F.No.V.27015/4/2015-SO(NAT.COM)] / SO 3033(E) · Notification No. 3/2015 →
Source: the Income Tax Department’s own published text — its page for this instrument.