§ 501
Chapter XXIII — Miscellaneous
Director or Director. Service of notice, generally
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business§ 505Submission of statement by a non-resident having liaison office