Service of notice: permissible methods include post, approved courier, CPC modes, electronic records and Board prescribed transmission. Section 282 permits service of communications under the Income tax Act by post or Board approved courier, by methods under the Code of Civil Procedure for summons, as electronic records under the Information Technology Act, or by other Board prescribed transmission means; the Board may make rules for addresses (including electronic mail) to which such communications may be sent, with electronic mail defined as in the Information Technology Act.