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

Meridian Textiles Ltd, a company assessed in a faceless manner, receives an electronic notice from the National Faceless Assessment Centre. Under Rule 176 of the Income-tax Rules, 2026, which of the following is a valid way of delivering such a notice to the assessee?

A notice in faceless assessment is validly delivered by placing an authenticated copy in the assessee's registered account (or by registered e-mail or Mobile App upload), followed by a real time alert. Postal, fax or hand delivery are not the modes prescribed under Rule 176(3)(b).

  1. ASending a registered post copy to the assessee's last known business address
  2. BPlacing an authenticated copy in the assessee's registered account, followed by a real time alertCorrect
  3. CHanding over a printed copy to the assessee's authorised representative at the assessment unit
  4. DSending a copy by fax to the company's registered office

Explanation

Rule 176(3)(b) provides that every notice or order to the assessee is delivered by placing an authenticated copy in the registered account, or by sending it to the registered e-mail address, or by uploading it on the Mobile App, and this is followed by a real time alert. Registered post, hand delivery and fax are not delivery modes in the rule.

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