Rule 232: Addresses for serving notices and other communications under section 501
Section 501(1) of the Income-tax Act, 2025 allows a notice, summons, requisition, order or other communication to be served by post or approved courier, in the manner provided under the Code of Civil Procedure, 1908, as an electronic record, or by other prescribed means. Section 501(2) lets the Board make rules on the addresses to be used. Rule 232 is that rule. It lists the physical addresses and the e-mail addresses to which a communication may be sent, and it gives the Systems directorate the job of setting standards for secure electronic transmission.
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Rule 232 - Service of notice, summons, requisition, order and other communication under section 501
(1) For the purposes of section 501(1), the addresses (including the address for electronic mail or electronic mail message) to which a notice, or summons, or requisition, or order, or any other communication, under the Act (herein referred to as the communication) may be delivered or transmitted, shall be as per sub-rule (2).
(2) The addresses referred to in sub-rule (1)— (a) for any communication delivered or transmitted in the manner provided under section 501(1)(a) or (b) shall be– (i) the address available in the PAN database of the addressee; or (ii) the address given 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) the address of the assessee as furnished in Form No. 98 under rule 160 or Form 165 under rule 237; or (v) in the case of addressee being a company, the address of the registered office as given on the website of the Ministry of Corporate Affairs; or (vi) the address available in the records of Unique Identification Authority of India or any authority or Department of Central Government or State Government or Local Self Government; or (vii) the address available in the records of any public service; utility provider; or (viii) the address furnished in any correspondence with any of the authorities or entities mentioned in (vi) and (vii), but such communication shall not be delivered or transmitted to the address mentioned in items (i) to (viii), where the addressee furnishes in writing any other address for the purposes of communication to the income- tax authority or any person authorised by such authority issuing the communication; (b) for any communication delivered or transmitted electronically shall be— (i) the email address available in the income-tax return furnished by the addressee to which the communication relates; or (ii) the email address available in the last income-tax return furnished by the addressee; or (iii) the registered mail address available in the e-filing portal of the assessee; or (iv) the e mail address given while making application for PAN; or (v) in the case of addressee being a company, the e-mail address of the company as available on the website of Ministry of Corporate Affairs; or (vi) any e-mail address given by the addressee to the income tax authority or any person authorised by such income-tax authority; or (vii) the e mail address available in the records.
(3) The Principal Director General 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.
Rule breakdown
What Rule 232 covers: sub-rule (1)
Rule 232 applies to every notice, summons, requisition, order or other communication under the Act. The rule calls all of these "the communication".
Sub-rule (1) says the addresses, including the address for electronic mail or electronic mail message, are as set out in sub-rule (2).
Physical addresses: sub-rule (2)(a)
For a communication delivered or transmitted under section 501(1)(a) (post or approved courier) or section 501(1)(b) (Code of Civil Procedure manner), sub-rule (2)(a) lists eight addresses. They include the address in the PAN database, the address in the return to which the communication relates, the address in the last return, the address furnished in Form No. 98 under rule 160 or Form 165 under rule 237, the registered office address on the Ministry of Corporate Affairs website for a company, and addresses held by public authorities and public service or utility providers.
The closing words of clause (a) matter. If the addressee furnishes in writing any other address for communication to the income-tax authority (or the person authorised by it) that issues the communication, the communication is not to be sent to the addresses in items (i) to (viii).
E-mail addresses: sub-rule (2)(b)
For a communication delivered or transmitted electronically, sub-rule (2)(b) lists seven e-mail addresses. They include the e-mail address in the return to which the communication relates, the e-mail address in the last return, the registered e-mail address on the e-filing portal, the e-mail address given in the PAN application, a company's e-mail address on the Ministry of Corporate Affairs website, any e-mail address given to the income-tax authority, and the e-mail address available in the records.
Because so many addresses qualify, keep every one of them current and check each of them.
Security standards: sub-rule (3)
The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) specifies the procedure, formats and standards for secure transmission of electronic communication. The same authority is responsible for security, archival and retrieval policies for such communication.
Key takeaways
Many valid addresses
A communication may go to any address listed in Rule 232(2), including PAN, return, e-filing portal and Ministry of Corporate Affairs records.
Written address request
For post, courier or Code of Civil Procedure service, an address furnished in writing to the issuing authority displaces items (i) to (viii) of sub-rule (2)(a).
Keep e-mail current
The registered e-mail on the e-filing portal and the e-mail in your returns are both listed in sub-rule (2)(b).
Practical checklist
- Keep the address and e-mail on the e-filing portal, in PAN records and in your latest return up to date.
- If you want communications at a different address, furnish it in writing to the issuing authority.
- Check every e-mail address listed in Rule 232(2)(b), including older ones still in the records.
Avoid
- Do not assume a notice will reach only your current return address. Rule 232 lists many alternatives.
- Do not let a company's Ministry of Corporate Affairs records go stale, since items (v) of both clauses rely on them.
FAQs
Which section does Rule 232 implement?
Section 501. Section 501(1) sets out the modes of service and section 501(2) lets the Board make rules on the addresses to be used.
Can a notice be sent to my old address in the PAN database?
The address in the PAN database is item (i) of Rule 232(2)(a). The closing words of clause (a) say that the communication is not to be sent to items (i) to (viii) where you have furnished in writing another address for communication to the issuing authority.
Does Rule 232 cover e-mail notices?
Yes. Rule 232(2)(b) lists the e-mail addresses for a communication delivered or transmitted electronically. They include the e-mail address in your return and the registered e-mail on the e-filing portal.
Can a company receive notices at its MCA address?
Yes. Rule 232(2)(a)(v) covers the registered office address on the Ministry of Corporate Affairs website, and Rule 232(2)(b)(v) covers the company's e-mail address on that website.
Glossary
- Communication
- A notice, summons, requisition, order or any other communication under the Act (Rule 232(1)).
- PAN database
- The record of addresses held for permanent account numbers; item (i) of Rule 232(2)(a).
- Registered account
- The registered mail address on the e-filing portal is item (iii) of Rule 232(2)(b).