law: The Income-Tax Act, 1961
  1[282. Service of notice generally.-
  (1) The service of a notice or summon or requisition or order or any other communication under this Act (hereafter in this section 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; or
  (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or
  (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 provided by rules made by the Board in this behalf.
  (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.
  Explanation.-For the purposes of this section, the expressions "electronic mail" and "electronic mail message" shall have the meanings as assigned to them in Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000).]
  1. Subs. by Act 33 of 2009, s. 77, for section 282 (w.e.f. 1-10-2009).
  2[282A. Authentication of notices and other documents.-
  (1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be 3[signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed].
  (2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon.
  (3) For the purposes of this section, a designated income-tax authority shall mean any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (2).]
  2. Ins. by Act 18 of 2008, s. 55 (w.e.f. 1-6-2008).
  3. Subs. by Act 28 of 2016, s. 112, for "signed in manuscript by that authority" (w.e.f. 1-6-2016).
  282B. [Allotment of Document Identification Number].-Omitted by the Finance Act, 2011 (8 of 2011), s. 31 (w.e.f. 1-4-2011).