Section 501 Income Tax Act 2025
Service of notice, generally.
501. (1) The service of a notice, or summon, or requisition, or order, or any other communication, under this Act (herein 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; |
| (b) | in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; |
| (c) | in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or |
| (d) | by any other means of transmission of documents, as may be prescribed. |
(2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub-section (1) may be delivered or transmitted to the person therein named.
(3) For the purposes of this section, “electronic mail” and “electronic mail message” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message.