Section 14(3) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
(3)The addresses for communications to be delivered or transmitted electronically in the manner provided in clause (c) of sub-section (1) of section 74, shall be-(i)the e-mail address available in the return furnished under the Income-tax Act by the addressee to which the communication relates; or(ii)the e-mail address available in the last return furnished under the Income-tax Act by the addressee; or(iii)in the case of addressee being a company, e-mail address of the company as available on the website of the Ministry of Corporate Affairs; or(iv)any e-mail address made available by the addressee to the tax authority or any person authorized by such tax authority.
