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[Cites 0, Cited by 0] [Section 501] [Entire Act]

Union of India - Subsection

Section 501(1) in The Income Tax Act, 2025

(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.