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[Cites 0, Cited by 89] [Section 282] [Entire Act]

Union of India - Subsection

Section 282(1) in The Income Tax Act, 1961

(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.