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THE INCOME TAX ACT, 2025
Section 501 of Income Tax Act - Se...
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501. Service of notice, generally.
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(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 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; or (d) by any other means of transmission of documents, as may be prescribed. |
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(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. |
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(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. |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263