74Service of notice generally
(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.
(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 named therein.
(3) In this section, the expressions "electronic mail" and "electronic mail message" shall have the same meanings as assigned to them in the Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000).
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- 73 Agreement with foreign countries or specified territories
- 74 Service of notice generally
- 75 Authentication of notices and other documents
- 76 Notice deemed to be valid in certain circumstances
- 77 Appearance by approved valuer in certain matters
- 78 Appearance by authorised representative
- 79 Rounding off of income, value of asset and tax
- 80 Congnizance of offences
- 81 Assessment not to be invalid on certain grounds
- 82 Bar of suits in civil courts
- 83 Income-tax papers to be available for purposes of this Act
- 84 Application of provisions of Income-tax Act
- 85 Power to make rules
- 86 Power to remove difficulties
- 87 Amendment of section 2 of Act 54 of 1963
- 88 Amendment of Act of 15 of 2003