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CA Final · Direct Tax Laws & International Taxation · Assessment Procedure

An electronic notice in a faceless assessment is to be delivered to the assessee, Nandini Foods Ltd. Which of the following is a valid mode of delivery under the Income-tax Rules, 2026, and what must follow?

An authenticated copy may be placed in the assessee's registered account, sent to the registered e-mail address, or uploaded on the Mobile App. Delivery by any of these is followed by a real time alert. Speed post alone, phone calls or website notice boards are not valid modes.

  1. APlacing an authenticated copy in the assessee's registered account, followed by a real time alertCorrect
  2. BSending a physical copy by speed post alone
  3. CTelephonic communication to the finance manager alone
  4. DDisplaying the notice on the Department's website notice board

Explanation

Rule 176(3)(b) lists delivery by placing an authenticated copy in the assessee's registered account, sending it to the registered e-mail address of the assessee or authorised representative, or uploading it on the Mobile App, each followed by a real time alert. Physical post, phone calls or notice boards are not listed.

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