Section 14(1) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
(1)For the purposes of sub-section (1) of section 74, 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 or transmitted shall be as provided in sub-rule (2) and sub-rule (3).
