Section 501
Section 501: how notices and other communications may be served
Section 501 is the general rule on how the tax department can serve a notice, summon, requisition, order or other communication on a person under the Act - covering physical, procedural and electronic modes of delivery.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Permitted modes of service
The service of a notice, summon, requisition, order or any other communication under the Act may be made by delivering or transmitting a copy to the named person:
- by post or by such courier services as may be approved by the Board;
- in the manner provided under the Code of Civil Procedure, 1908 (5 of 1908) for service of summons;
- in the form of an electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or
- by any other means of transmission of documents, as may be prescribed.
Rules on addresses for service
The Board may make rules providing for the addresses (including an address for electronic mail or electronic mail message) to which such communications may be delivered or transmitted.
Meaning of "electronic mail" and "electronic mail message"
These terms mean a message or information created, transmitted or received on a computer, computer system, computer resource or communication device, including attachments in text, image, audio, video and any other electronic record transmitted with the message.
Frequently asked questions
Can the tax department serve a notice electronically?
Yes - Section 501(1)(c) allows service in the form of an electronic record as provided in Chapter IV of the Information Technology Act, 2000.
What modes of service does Section 501 allow?
Post or approved courier services, the Code of Civil Procedure, 1908 method for serving summons, electronic record under the Information Technology Act, 2000, or any other prescribed means of transmission.
Related sections
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Talk to our tax team about a notice you receivedLast updated 9 September 2026