Income-tax (18th Amendment) Rules, 2015

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..... of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (18 th Amendment) Rules, 2015. (2) They shall come into force on the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , after rule .....

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..... ax 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: Provided that the communication shall not be delivered or transmitted to the address mentioned in item (i) to (iv) .....

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..... of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedure, formats and standards for ensuring secure transmission of electronic communication and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to such communication. F. No. 133/79/2015-TPL] EKTA JAIN, Dy. Secy. Note .....

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