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

Prakash Traders received a faceless assessment notice by email at an address that appears only in the last income-tax return it furnished. Prakash claims the email was not 'registered'. Under Rule 176(4) of the Income-tax Rules, 2026, what is the position, and what must follow the delivery?

An email address available in the last income-tax return furnished is within the definition of registered e-mail address. Sending the authenticated copy there is valid delivery, and it must be followed by a real time alert, such as an SMS, app update or email. The assessee's objection therefore fails.

  1. AThe address is not registered, since only the e-filing account address qualifies
  2. BThe address counts as a registered e-mail address, and delivery must be followed by a real time alertCorrect
  3. CThe address counts as registered, but no alert is required for emails
  4. DThe address counts only if Prakash has also linked it to Aadhaar

Explanation

Rule 176(4)(p) includes within 'registered e-mail address' the address in the last income-tax return furnished, among other sources. Rule 176(3)(b) requires delivery to the assessee, by account, email or app, to be followed by a real time alert. Real time alert is defined as an SMS, app update or email alerting the assessee of the delivery.

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