The government vide its notification dated December 20, 2017 amending the Income Tax Rules. This is done to insure that notices, summons or any other communication issued by the department is delivered through post or e-mail.
Earlier avoiding income tax notice was not a big deal by defrauding the address. Keeping this in mind, income tax department has amended the Income Tax rules. This allows the tax department to deliver notices to assessees at addresses provided by them to their respective banks, insurance companies, post offices etc. in case the notice is confined to the address supplied to the tax department.
Source: Economic Times