Addressee definition under income tax law aligns with information technology law, extending electronic service concepts to tax notices.

The definition of Addressee in the income tax notice provision is adopted by reference to the meaning in clause (b) of sub section (1) of section 2 of the Information Technology Act, incorporating the IT Act's electronic communication and service framework into the income tax notice regime and determining who qualifies as an addressee for electronic service of tax notices.

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