Section 501 — Service of Notice | ITA 2025

Section 501 of the Income-tax Act, 2025 corresponds to s. 282 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Notice / summons / requisition / order may be served by post, electronic record, courier, hand delivery or as prescribed.…

Section 501 — - SERVICE OF NOTICE

Section 501 of the Income-tax Act, 2025 corresponds to s. 282 of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

( 1) The service of a notice, or summon, or requisition, or order, or any other c ommunication, 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.

STATUTORY ARCHITECTURE

Notice / summons / requisition / order may be served by post, electronic record, courier, hand delivery or as prescribed. Faceless regime (FA 2020 framework) makes electronic service via registered email + portal upload primary mode.

PRACTITIONER PLANNING NOTES

Service mode dispute is common ground in appeals; CBDT Notification specifies email service as primary.

CROSS-REFERENCES

s. 533 [295] -- Rules.
s. 535 [298] -- Removal of difficulty.
s. 536 [Repeal] -- Saving clause.

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 501 -- Service of Notice	s. 282