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of <h1>Section 74: Serving Notices Under Black Money Act via Post, Courier, or Electronic Means</h1> Section 74 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 outlines the methods for serving notices, summons, requisitions, orders, or other communications. These can be delivered to the intended recipient via post, approved courier services, methods outlined in the Code of Civil Procedure, electronic records as per the Information Technology Act, or other prescribed means such as fax or email. The Board is authorized to establish rules regarding the addresses for such communications, including electronic addresses. Definitions for 'electronic mail' and 'electronic mail message' align with the Information Technology Act.
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