Section 14(2) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
(2)The addresses for communications to be delivered or transmitted in the manner provided in clause (a) or clause (b) of sub-section (1) of section 74 shall be-(i)the address available in the PAN database of the addressee; or(ii)the address available in the return furnished under the Income-tax Act to which the communication relates; or(iii)the address available in the last return furnished under the income-tax Act 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:Provided that the communication shall not be delivered or transmitted to the address mentioned in item (i) to (iv) where the addressee furnishes in writing any other address for the purposes of communication to the tax authority or any person authorized by such authority issuing the communication.
