Section 74(1) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(1)The service of any notice, summons, requisition, order or any other communication under this Act (herein referred to in this section as "communication") may be made by delivering or transmitting a copy thereof, to the person named therein,—(a)by post or by such courier service as may be approved by the Board;(b)in such manner as provided under the Code of Civil Procedure, 1908 (5 of 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 (21 of 2000); or(d)by any other means of transmission of documents, including fax message or electronic mail message, as may be prescribed.
