Section 282 of the Income Tax Act of 1961 specifies how notices must be sent. As per the Information Technology Act, the Central Board of Direct Taxes has the power to authorise the use of electronic methods and postal or courier services. Furthermore, if the Central Board of Direct Taxes deems it appropriate, it may permit the distribution of notices in other ways. It is important to understand the 'Service of notice' with regards to the order of assessment.