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of <h1>Income Tax Bill 2025 Clause 501 modernizes statutory notice service with improved electronic mail provisions</h1> The Income Tax Bill 2025's Clause 501 addresses service of statutory notices, maintaining similar structure to Section 282 of the Income-tax Act 1961 while introducing key improvements. Both provisions authorize service through post, approved courier, Civil Procedure Code methods, electronic records under IT Act 2000, and other prescribed means. The Board retains rule-making powers for specifying service addresses. However, Clause 501 provides an independent, comprehensive definition of electronic mail, removing reliance on the now-defunct Section 66A reference in the current Act. This modernization reflects evolved digital tax administration, enhances procedural clarity, and ensures future adaptability while maintaining operational efficiency for both taxpayers and revenue authorities.
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