Service of notices expanded to include courier, civil procedure methods, electronic records and Board-prescribed transmissions. Substitution of section 282 expands permissible modes for service of communications under the Income-tax Act to include post and Board-approved courier services; procedures for service of summons under the Code of Civil Procedure; electronic records as provided in the Information Technology Act; and other transmission means prescribed by Board rules. The Board may make rules specifying delivery addresses, including electronic mail addresses or electronic mail messages, for transmission of such communications.
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Provisions expressly mentioned in the judgment/order text.
Service of notices expanded to include courier, civil procedure methods, electronic records and Board-prescribed transmissions.
Substitution of section 282 expands permissible modes for service of communications under the Income-tax Act to include post and Board-approved courier services; procedures for service of summons under the Code of Civil Procedure; electronic records as provided in the Information Technology Act; and other transmission means prescribed by Board rules. The Board may make rules specifying delivery addresses, including electronic mail addresses or electronic mail messages, for transmission of such communications.
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