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§ 501
Chapter XXIII — Miscellaneous

Director or Director. Service of notice, generally

Income-tax Act, 2025

Notices, summons, requisitions or other communications under the Income‑Tax Act can be served to a director by:

  • Postal or approved courier delivery;
  • According to the Code of Civil Procedure rules for summons;
  • Electronic records as defined in the Information Technology Act;
  • Any other method prescribed by the Board.

The Board may issue rules specifying the physical and electronic addresses for service. "Electronic mail" includes any message or attachment (text, image, audio, video, etc.) sent or received via a computer or communication device.

📜 Official text of the section +
501. (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 (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, 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 therein named. (3) For the purposes of this section, “electronic mail” and “electronic mail message” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attach - ments in text, image, audio, video and any other electronic record, which may be transmitted with the message. Authentication of notices and other documents.

Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.