The Tax Publishers

[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);

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