Substitution of new section for section 282

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....r requisition or order or any other communication under this Act (hereafter in this section referred to as "communication") may be made by delivering or transmitting a copy thereof, to the person therein named,— (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of s....

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....tion 282 of the Income-tax Act which relates to service of notice generally. Under the existing provisions contained in the said section a notice or requisition under the Act may be served on the person therein named either by post or as if it were a summons issued by a court. It is proposed to provide that the service of notice or summon or requisition or order or any other communication ma....