Section 282 — Service of Notice

Function in the statutory architecture

Section 282 sets out how any notice, summons, requisition, order or other communication under the Act may be served. A copy may be delivered or transmitted to the person named by post or an approved courier service, in the manner provided in the Code of Civil Procedure, 1908 for service of summons, as an electronic record under Chapter IV of the Information Technology Act, 2000, or by any other means of transmission provided by rules made by the Board.

The Board may also make rules specifying the addresses, including e-mail addresses, to which a communication may be delivered or transmitted. The section applies to every person on whom the Act requires a communication to be served.

Operative consequences

• A communication served in any of the four listed modes is validly served for the purposes of the Act.
• Electronic service is placed on the same footing as service by post or under the Code of Civil Procedure.
• The address to which a communication is sent is governed by the Board's rules under sub-section (2).
• Questions of time limits that run from service of a notice turn on service made in one of these modes.

Status

Section 282 is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.

The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 501.