CBDT vide
notification issued on 20/12/2017 amends Income Tax Rule 127 relating to
service of notice, summons and orders
CBDT
by amendment in Rule 127 has inserted new proviso under sub-rule(2) which
provides that in case the communication or notice to be served cannot be
delivered or transmitted to the taxpayer's registered office or at the address
available in PAN database or income-tax return the communication shall be
delivered or transmitted to the address of the assessee as available with the
Banks or Post Office or Insurer or at address available in
Government/Local authority records or in Form 60 or Form 61A submitted to
the department under Rule 114D and 114E .
Now as
per Rule 127 of the Income Tax Rules, the government may use the address
mentioned in the following databases to deliver the communication at the
address given to or available with:
a) The
bank;
b) The
insurance company;
c) The post office while investing in the Post
Office schemes;
d) In
government records or in the records of local authorities;
f)
Address of the assessee as furnished in Form 61 to the income tax department
under Rule 114D or Form 61A to the tax department under rule 114E.
