INCOME TAX DEPARTMENT ISSUES GUIDELINES FOR E-COMMUNICATION TO TAX PAYERS
The Income-Tax Department has issued detailed guidelines for using electronic communication, or emails, for paperless assessment proceedings.
As per the guidelines, the department will primarily issue notices or other communication through the email address provided by the assessee or the one available in the last income-tax return furnished.
In case of a company, its email address as available on the website of Ministry of Corporate Affairs or the one made available by the firm will be the primary address.
The assessee may furnish a letter to the Assessing Officer (AO) providing any other email address for the purpose of issuing email.
Read original guidelines here;https://www.incometaxindia.gov.in/Lists/Press%20Releases/Attachments/441/Press-Release-Anti-Phishing-email-05-02-2016.pdf
https://www.lawweb.in/2016/02/income-tax-department-issues-guidelines.html
