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Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

74. Service of notice generally.

1.     The service of any notice, summons, requisition, order or any other communication under this Act (herein referred to in this section as “communication”) may be made by delivering or transmitting a copy thereof, to the person named therein,—

a.     by post or by such courier service as may be approved by the Board;

b.    in such manner as provided under the Code of Civil Procedure, 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; or

d.    by any other means of transmission of documents, including fax message or electronic mail message, 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 named therein.

3.     In this section, the expressions “electronic mail” and “electronic mail message” shall have the same meanings as assigned to them in the Explanation to section 66A of the Information Technology Act, 2000.

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