Chapter XXIII - Miscellaneous
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.
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Need advice on Section 501?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message.
Introduction
Section 501 lists permitted ways to serve notices, summons, requisitions, orders and other communications under the Act.
Service may be by approved post or courier, a civil-procedure method, an electronic record or another prescribed means. The Board may prescribe service addresses, including electronic addresses.
Key takeaways
Several delivery methods
The section permits the listed physical and electronic modes of communication.
Named person matters
A copy is delivered or transmitted to the person named in the communication.
Addresses governed by rules
The Board may prescribe the relevant physical or electronic addresses.
Electronic message includes attachments
The statutory definition expressly includes electronic attachments in several media.
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.
Step-by-step flow for applying Section 501
- 1
Is the document a communication under this Act?
Section 501(1) covers a notice, summon, requisition, order or any other communication under the Act, called a "communication".
- 2
Which mode of service is used?
A copy is delivered or transmitted to the person named in it by: (a) post or a courier service approved by the Board; (b) the manner provided under the Code of Civil Procedure, 1908 for service of summons; (c) an electronic record as provided in Chapter IV of the Information Technology Act, 2000; or (d) any other means of transmission that may be prescribed.
- One of the modes in Section 501(1)(a) to (d): Go to the next step.
- A courier not approved by the Board, or a means not prescribed: The mode is not one of those listed in Section 501(1).
- 3
Was it sent to an address provided for in the rules?
Under Section 501(2), the Board may make rules on the addresses, including email addresses, to which a communication may be delivered or transmitted. The section itself does not list the addresses.
- 4
Does an email count?
Section 501(3) defines "electronic mail" and "electronic mail message" as 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.
Practical checklist
Do
- Retain the communication and evidence showing when and how it was delivered or transmitted.
- Check the prescribed address and service method applicable to the notice.
Avoid
- Do not assume electronic service is invalid merely because there was no paper copy.
Illustrative example
Worked example: a notice sent by email with an attachment
Hypothetical facts (illustration only, not a real taxpayer): An income-tax authority sends a notice to Ms. Das as a PDF attached to an email. The email goes to an address that, it is assumed, is one provided for in the Board's rules under Section 501(2).
Communication
A notice under the Act is a communication under Section 501(1).
Mode
An email is an electronic record, so the mode falls under Section 501(1)(c), read with Chapter IV of the Information Technology Act, 2000.
Attachment
Section 501(3) includes attachments in the meaning of electronic mail message, so the PDF forms part of the message.
Address
Whether the address is a valid one depends on the rules under Section 501(2); here it is assumed to be.
Outcome
- Service by email is a mode permitted by Section 501(1)(c).
- Questions about the correct address are decided by the Board's rules, not by Section 501 itself.
Glossary
- Communication (Section 501)
- A notice, summon, requisition, order or any other communication under the Act (Section 501(1)).
- Electronic mail
- A message or information created, transmitted or received on a computer, computer system, computer resource or communication device, including attachments (Section 501(3)).
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.
Need help applying this provision to your situation?
Talk to our tax team about a notice you receivedLast updated 9 October 2026