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[Cites 0, Cited by 53] [Section 282] [Entire Act]

Union of India - Subsection

Section 282(2) in The Income Tax Act, 1961

(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 66-A of the Information Technology Act, 2000 (21 of 2000).]