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Service of Notice under the Income-tax Act [Sections 282 to 284]


1.   Mode of Service of Notice or summon or requisition or order or any other communication under the Income Tax Act

As per section 282(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 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;

(d)     by any other means of transmission of documents as provided by rules made by the Board in this behalf.

According to section 282(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 section 282(1) may be delivered or transmitted to the person therein named. (See rule 127 on service of notice, summons, requisition, order and other communication).

2.   Service of Notice when Family is disrupted or Firm, etc., is Dissolved [Section 283]

(1)     After a finding of total partition has been recorded by the Assessing Officer under section 171 in respect of any Hindu family, notices under this Act in respect of the income of the Hindu family shall be served on the person who was the last manager of the Hindu family, or, if such person is dead. then on all adults who were members of the Hindu family' immediately before the partition.

(2)     Where a firm or other association of person is dissolved, notices under this Act in respect of the income of the firm or association may be served on any person who was a partner (not being a minor) or member of then association, as the case may be, immediately before its dissolution.

3.   Service of Notice in the case of Discontinued Business [Section 284]

Where an assessment is to be made under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in the case of a firm or an association of persons, on any person who was a member of such firm or association at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under section 139(2), and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that section.

4.   Authentication of Notices and Other Documents [Section 282A]

(1)     According to section 282A( 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 signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed. See rule 127A below.

(2)     Further, according to section 282A(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.

[Rule 127A] - Authentication of Notices and Other Documents

(1)     Every notice or other document communicated in electronic form by an income-tax authority under the Act shall be deemed to be authenticated, —

(a)     in case of electronic mail or electronic mail message (hereinafter referred to as the e-mail), if the name and office of such income-tax authority—

(i)      is printed on the e-mail body, if the notice or other document is in the e-mail body itself; or

(ii)     is printed on the attachment to the e-mail, if the notice or other document is in the attachment. and the e-mail is issued from the designated e-mail address of such income-tax authority;

(b)     in case of an electronic record, if the name and office of the income-tax authority—

(i)      is displayed as a part of the electronic record, if the notice or other document is contained as text or remark in the electronic record itself; or

(ii)     is printed on the attachment in the electronic record, if the notice or other document is in the attachment,

and such electronic record is displayed on the designated website.

(2)     The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website and the procedure, formats and standards for ensuring authenticity of the communication.

 

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