Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Expanded methods for serving Income-tax Act notices include electronic mail and approved courier services under Section 282</h1> Service of any notice, summon, requisition, order, or communication under the Income-tax Act may be effected by delivering or transmitting a copy to the person named through approved postal or courier services, methods prescribed under the Code of Civil Procedure for summons, electronic records as per the Information Technology Act, or other transmission means as prescribed by Board rules. The Board may also specify addresses, including electronic mail addresses, for such communications. The terms 'electronic mail' and 'electronic mail message' are defined according to the Information Technology Act. This provision replaces earlier methods limited to postal service or summons-like delivery and expands modes to include electronic and other forms of communication authorized by the Board.