IT Department to Use Address found in Govt Records for Serving Notices [Read Notification]

The Income Tax department can serve notice to the tax payers’ address found in Government records and the addresses given with bank, post office, insurance companies etc., in case the same was not served in the address provided in the return.

A notification issued by the Ministry of Finance last day said that in such cases, the department can re-send the notices to the following addresses.,

• the address of the assessee as available with a banking company or a Co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of the said Act);
• the address of the assessee as available with the Post Master General as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898);
• the address of the assessee as available with the insurer as defined in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938);
• the address of the assessee as furnished in Form No.61 to the Director of Income-tax (Intelligence and Criminal Investigation) or to the Joint Director of Income-tax (Intelligence and Criminal Investigation) under sub-rule (1) of rule 114D; or
• the address of the assessee as furnished in Form No.61A under sub-rule (1) of rule 114E to the Director of Income-tax (Intelligence and Criminal Investigation) or to the Joint Director of Incometax (Intelligence and Criminal Investigation); or
• the address of the assessee as available in the records of the Government; or
• the address of the assessee as available in the records of a local authority as referred to in the Explanation below clause (20) of section 10 of the Act.”