Service of notices electronically permitted, allowing transmission by post, approved courier, civil procedure modes, electronic records and Board rules.

Communications under the Income-tax Act may be served by post or by courier services approved by the Board; by methods provided under the Code of Civil Procedure for service of summons; as electronic records under the Information Technology framework; or by other transmission means prescribed by Board rules. The Board may prescribe the addresses, including electronic mail addresses, to which such communications may be delivered or transmitted, with "electronic mail" defined by the Information Technology framework's explanatory provision.

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