Section 127(2)(a) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 127(2)] [Section 127] [Entire Act]

(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:

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