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[Cites 0, Cited by 0] [Section 144B(9)] [Section 144B] [Entire Act]

Union of India - Subsection

Section 144B(9)(t) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(t)"registered e-mail address" means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including-
(i)the e-mail address available in the electronic filing account of the addressee registered in designated portal; or
(ii)the e-mail address available in the last income-tax return furnished by the addressee; or
(iii)the e-mail address available in the Permanent Account Number database relating to the addressee; or
(iv)in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or
(v)in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or
(vi)any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority.
(u)"registered mobile number" of the assessee means the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in designated portal;
(v)"video conferencing or video telephony" means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real time.';
(XXV)in section 144C, after sub-section (14A), the following sub-sections shall be inserted with effect from the 1st day of November, 2020, namely:-