Draft Income Tax Rule 232 – Service of notice, summons, requisition, order and other communication under section 501 of the Act
Rule 232 of the Draft Income-tax Rules, 2026 prescribes the manner and addresses for service of notices, summons, requisitions, orders, and other communications under section 501. It provides that communications may be delivered or transmitted to specified physical or electronic addresses of the addressee. Permissible addresses include those available in the PAN database, the relevant or last filed income-tax return, details furnished in prescribed forms, the registered office address of a company as per the Ministry of Corporate Affairs website, and addresses available with UIDAI, government authorities, or public utility providers. Communications may also be sent to addresses furnished in prior correspondence, unless the addressee provides an alternative address in writing for official communication. For electronic service, valid email addresses include those provided in income-tax returns, registered on the e-filing portal, submitted during PAN application, listed on the MCA website (for companies), or otherwise furnished to tax authorities. The Principal Director General or Director General of Income-tax (Systems) is empowered to prescribe procedures, formats, and standards to ensure secure electronic transmission and to establish policies for security, archival, and retrieval of such communications. The rule aims to standardize service procedures and strengthen reliability and digital governance in tax administration.
Extract of Rule No. 232 of Draft Income-tax Rules, 2026
Rule 232
Service of notice, summons, requisition, order and other communication under section 501 of the Act.
(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 (hereafter in this rule referred to as “communication”) may be delivered or transmitted shall be as per sub-rule (2).
(2) The addresses referred to in sub-rule (1) shall be—
(a) for communications delivered or transmitted in the manner provided section 501(1)(a) or section501(1)(b) –
(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, address of registered office as given on the website of Ministry of Corporate Affairs or
(vi) the address available in the records of UIDAI or any Central/State/Local Self Government Authorities or Departments; or
(vii) the address available in the records of Public Service/utility providers; or
(viii) the address furnished in any correspondence with any of the authorities/ entities mentioned in (vi) and (vii) above;
so, however, that the 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 authorized 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) 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, 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 authorized 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.
