Income-tax Rules, 2026 | Rule 232 of 333

Rule 232 - Service of notices and other communications under section 501

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 127

232Rule number

2012Local text characters

1Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Service of notices and communications. 232. (1) For the purposes of section 501(1), the addresses (including electronic mail addresses) to which a notice, summons, requisition, order, or other communication under the Act may be delivered or transmitted, shall be as per sub-rule (2). (2) For a communication delivered or transmitted under section 501(1)(a) or (b), the address shall be: the address in the addressee's PAN database; the address in the income-tax return to which the communication relates; the address in the addressee's last-furnished income-tax return; the address furnished in Form No. 98 under rule 160 or Form No. 165 under rule 237; for a company, its registered-office address per the Ministry of Corporate Affairs website; the address on record with the Unique Identification Authority of India or any Central/State/Local Government authority; the address on record with any public-service utility provider; or the address furnished in correspondence with any of those authorities or entities - except that the communication shall not be sent to any of these addresses where the addressee has furnished a different address in writing to the relevant income-tax authority. For an electronically delivered or transmitted communication, the e-mail address shall be: the one in the income-tax return to which the communication relates; the one in the addressee's last-furnished income-tax return; the registered e-mail address on the e-filing portal; the e-mail address given in the PAN application; for a company, its e-mail address per the Ministry of Corporate Affairs website; any e-mail address given by the addressee to the relevant income-tax authority; or the e-mail address otherwise available in official records. (3) The Principal Director General or Director General of Income-tax (Systems) shall specify the procedure, formats and standards for secure transmission of electronic communication, and shall be responsible for the related security, archival and retrieval policies.

Local extract SHA-256: b8dbe0545c611601d1a3722f16f9f01d3c6abd63ae1152cfa6f99bad6f738be0. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

Use the title and official text to identify the governing section; no local section reference is asserted.

Related Forms

Form 98

Finin2min implementation framework

Trigger and scope

Determine whether the facts fall within the Rule heading and linked section. Verify commencement and the tax year involved.

Evidence and control

Preserve the return, statement, report, certificate, computation, source records and acknowledgement relevant to this Rule.

Consequence

Non-compliance may affect computation, exemption, deduction, procedural validity, reporting, recovery, appeal or penalty depending on the governing section.

Transaction application

Identify the actor, event date, governing tax year or reporting period, authority, document version and every cumulative condition. Record why each limb is satisfied, disputed or not applicable.

Authority, consent and execution

Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.

Evidence and retention checklist

Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.

Limitation, forum and remedies

Do not assume a general limitation period. Check the specific Act, Rule, notification, portal window, condonation power, appeal route and judicial treatment applicable to the event date.

Cross-law overlays

Check the Income-tax Act, 2025, transition rules, relevant Schedule, tax treaty, Companies Act, GST, FEMA and accounting treatment where the transaction crosses regimes.

Finin2min Q&A

Is this page the notified Rule?

It contains a local statutory extract, but the linked official source and later amendments control.

What should be verified immediately before use?

Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point: www.incometaxindia.gov.in

Page source links

Notification No. 22/2026 / G.S.R. 198(E)