Income Tax Act — Section 282
(1) The service of a notice or summon or requisition or order or any other communication under this Act
282. (1) The service of a notice or summon or 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
service of summons; or
(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 provided by rules made by the Board in this
behalf.
(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. Explanation.—For the purposes of this section, the expressions "electronic mail" and "electronic mail message" shall have the meanings as assigned to them in Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000).
Authentication of notices and other documents.
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Judgments citing Section 282
- ORISSA HIGH COURT : CUTTACK v. Deputy Commissioner of Income Tax
- ArumugamRamasamy v. The Assessment UnitIncome Tax Department & Ors
- COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI v. HYUNDAI ROTEM COMPANY
- Katik Ram Kurrey v. Income Tax Officer
- Mrs. Neelam Ajit Phatarpekar v. The Assistant Commissioner of Income Tax
- Mrs. Neelam Ajit Phatarpekar v. The Assistant Commissioner of Income Tax, Circle 2(1), Panaji
- Madrasreserved High Court · 2025
- M/s.Aban Offshore Limited v. The Deputy Commissioner of Income Tax
- CONCRETE CONSULTANCY SERVICES PRIVATE LIMITED v. PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA & ORS
- Prakash Kumar Pasari and Company Private Limited, a company v. Union of India
- RITZ THEATRE v. INCOME TAX OFFICER
- Judgment · High Court · 2006
- Govinda Prasad Mohanty v. Centre, New Delhi & Ors.
- Judgment · High Court
Text reproduced from the public statutes on which the corpus is built. Verify against the official Gazette before relying on it. This is statute reference, not legal advice.