Notification No 98/2017 : Income Tax Notice can be served on address available on the records of govt, , bank, post office, insurance companies etc.

By | December 23, 2017
(Last Updated On: December 23, 2017)

Income Tax Notice

Summary of Notification No 98/2017 : Income Tax notice can be served as per rule 127 (2) of Income Tax Act Rules. Now the Govt has added 2nd proviso to this rule by Notification No 98/2017  and added more places where income tax notice can be served

Rule 127 (2) of Income Tax Rules :-

(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)e-mail address available in the income-tax return furnished by the addressee to which the communication relates; or
(ii)the e-mail address available in the last income-tax return furnished 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 Ministry of Corporate Affairs; or
(iv)any e-mail address made available by the addressee to the income-tax authority or any person authorised by such income-tax authority.

Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No 98/2017

New Delhi, the 20th December, 2017

G.S.R. 1527(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 (25th Amendment) Rules, 2017.
(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in rule 127, in sub-rule (2), after the proviso, the following proviso shall be inserted:

“Provided further that where the communication cannot be delivered or transmitted to the address mentioned in item (i) to (iv) or any other address furnished by the addressee as referred to in first proviso, the communication shall be delivered or transmitted to the following address:—

(i) the address of the assessee as available with a banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of the said Act); or

 (ii) the address of the assessee as available with the Post Master General as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898); or

(iii) the address of the assessee as available with the insurer as defined in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938); or

(iv) the address of the assessee as furnished in Form No. 61 to the Director of Income-tax (Intelligence and Criminal Investigation) or to the Joint Director of Income-tax (Intelligence and Criminal Investigation) under sub-rule (1) of rule 114D; or

(v) the address of the assessee as furnished in Form No. 61A under sub-rule (1) of rule 114E to the Director of Income-tax (Intelligence and Criminal Investigation) or to the Joint Director of Income tax (Intelligence and Criminal Investigation); or

(vi) the address of the assessee as available in the records of the Government; or

(vii) the address of the assessee as available in the records of a local authority as referred to in the Explanation below clause (20) of section 10 of the Act.”

[F. No. 370142/36/2017-TPL]

Dr T. S. MAPWAL,
Under Secy.

Note : The principal rules were published vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended by Income-tax (24th Amendment) Rules, 2017 vide notification number S.O. No. 3497(E), dated the 31st October, 2017.

Download Notification in PDF

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