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mail or electronic mail message) to which the communication referred to in sub-section...delivered or transmitted to the person therein named. (3) For the purposes of this...

tax year, to the account of an employee under a pension scheme referred to in section...Fund account of an individual enrolled in the Agnipath Scheme referred to in...

therein. (2) Wherever the conditions referred to in the Schedules referred in sub-section...Central Government may make rules or issue notifications for the purposes of...

in that year, but when such person is “not ordinarily resident” in India under section...arising outside India shall not be deemed to be received in India under this...