Income Tax Act, 2025
Section 8: Ins. by Act 28 of 2016, s. 111 (w.e.f. 12016).
8. Ins. by Act 28 of 2016, s. 111 (w.e.f. 12016).
811
(9) Where the Assessing Officer is satisfied that the guarantee referred to in sub-section (3) is not
required any more to protect the interests of the revenue, he shall release that guarantee forthwith.
Explanation.—For the purposes of this section, the expression “scheduled bank” shall mean a bank
included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).]
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); or
(d) by any other means of transmission of documents as provided by rules made by the Board in
this behalf.
(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.
Explanation.—For the purposes of this section, the expressions “electronic mail” and “electronic mail
message” shall have the meanings as assigned to them in Explanation to section 66A of the Information
Technology Act, 2000 (21 of 2000).]
2[282A. Authentication of notices and other documents.—(1) Where this Act requires a notice or
other document to be issued by any income-tax authority, such notice or other document shall be 3[signed
and issued in paper form or communicated in electronic form by that authority in accordance with such
procedure as may be prescribed].
(2) Every notice or other document to be issued, served or given for the purposes of this Act by any
income-tax authority, shall be deemed to be authenticated if the name and office of a designated
income-tax authority is printed, stamped or otherwise written thereon.
(3) For the purposes of this section, a designated income-tax authority shall mean any income-tax
authority authorised by the Board to issue, serve or give such notice or other document after
authentication in the manner as provided in sub-section (2).]
282B. [Allotment of Document Identification Number].—Omitted by the Finance Act, 2011
(8 of 2011), s. 31 (w.e.f. 12011).
Where the Assessing Officer is satisfied that the guarantee referred to in sub-section
is not
required any more to protect the interests of the revenue, he shall release that guarantee forthwith.
Explanation.—For the purposes of this section, the expression “scheduled bank” shall mean a bank
included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).]
1[282. Service of notice generally.—
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,—
by post or by such courier services as may be approved by the Board; or
in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the
purposes of service of summons; or
in the form of any 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 provided by rules made by the Board in
this behalf.
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
may be delivered
or transmitted to the person therein named.
Explanation.—For the purposes of this section, the expressions “electronic mail” and “electronic mail
message” shall have the meanings as assigned to them in Explanation to section 66A of the Information
Technology Act, 2000 (21 of 2000).]
2[282A. Authentication of notices and other documents.—
Where this Act requires a notice or
other document to be issued by any income-tax authority, such notice or other document shall be 3[signed
and issued in paper form or communicated in electronic form by that authority in accordance with such
procedure as may be prescribed].
Every notice or other document to be issued, served or given for the purposes of this Act by any
income-tax authority, shall be deemed to be authenticated if the name and office of a designated
income-tax authority is printed, stamped or otherwise written thereon.
For the purposes of this section, a designated income-tax authority shall mean any income-tax
authority authorised by the Board to issue, serve or give such notice or other document after
authentication in the manner as provided in sub-section