INCOME TAX LAW • PROCEDURE

Section 282 of the Income-tax Act, 1961: Service of Notice Generally

Q: Can the Income Tax Department serve a notice by email?

Yes. Electronic service is recognized subject to the relevant statute and rules.

Q: What is the corresponding section under the Income-tax Act, 2025?

Section 501 of the Income-tax Act, 2025.

Q: Is service invalid if the taxpayer never opens the email?

Not necessarily; validity depends on applicable service rules and evidence.

How income-tax notices, summons, requisitions, orders and other communications may be served, which postal and email addresses may be used, and how the rules operate under the Income-tax Act, 2025.

Legal position reviewed: 28 October 2026

What does Section 282 provide?

Section 282 of the Income-tax Act, 1961 sets out the lawful modes for serving a notice, summons, requisition, order or other communication under that Act. The expression communication covers each of these documents. The provision is concerned with service (delivery or transmission to the person named), not by itself the separate questions of whether a notice was lawfully issued, authenticated, issued within limitation or contains a valid demand.

Section 282 was substituted by the Finance (No. 2) Act, 2009 with effect from 1 October 2009. For the statutory text see the Income Tax Department's Section 282 page.

Section 282(1): Four modes of service

Under Section 282(1), a copy of the communication may be delivered or transmitted to the person named by one of the following methods:

Section 282(1)(a) - post or approved courier: Postal service or a courier service approved by the Central Board of Direct Taxes (CBDT).
Section 282(1)(b) - civil-procedure method: Service in the manner provided for summons under the Code of Civil Procedure, 1908, including the applicable rules governing such service.
Section 282(1)(c) - electronic record: Electronic communication as contemplated by Chapter IV of the Information Technology Act, 2000, subject to applicable service rules and procedures.
Section 282(1)(d) - other prescribed methods: Any additional transmission method authorized by rules made by the Board.

Service by email is legally recognized where the statutory and prescribed conditions are met. Merely alleging that an email was not read does not, without more, establish invalid service; the applicable address, transmission record and governing rules matter.

Section 282(2) and Rule 127: Where may notices be sent?

Section 282(2) empowers the CBDT to prescribe addresses, including email addresses, for delivery or transmission. Rule 127 of the Income-tax Rules, 1962 supplies detailed rules for communications under the 1961 Act.

Postal or physical addresses

Subject to the rule's provisos, Rule 127 recognizes addresses available in the PAN database, the relevant income-tax return, the last return filed, and, for a company, its registered office shown on the Ministry of Corporate Affairs website. An alternative address specifically furnished in writing for communication purposes is also relevant. The rule contains further fallback address provisions where service at the ordinarily specified address is not possible.

Electronic addresses

Rule 127 includes the email address in the return for the relevant period, the email address in the last return, a company's email address available with the Ministry of Corporate Affairs, and an email address furnished to the tax authority or its authorized person. The precise rule and its applicable version should be checked for the notice in question.

Read the official text of Rule 127 and the Income Tax Department's electronic-transmission notification for additional procedural context.

Definition of electronic mail

The Explanation to Section 282 of the 1961 Act refers to the definitions of "electronic mail" and "electronic mail message" in the Explanation to Section 66A of the Information Technology Act, 2000. Although Section 66A was struck down by the Supreme Court, the statutory cross-reference in Section 282 should be read as enacted, with attention to the relevant legal interpretation. The 2025 Act instead states its own definition.

Current law: Section 501 of the Income-tax Act, 2025

The Income-tax Act, 2025 came into force on 1 April 2026, subject to its transitional and savings provisions. The corresponding provision for general service of notices is Section 501, not Section 282 of the 2025 Act (which addresses a different subject).

Section 501(1) retains service by post or approved courier, methods under the Code of Civil Procedure, electronic records under the Information Technology Act and other prescribed methods. Section 501(2) provides for rules specifying physical and electronic addresses. Section 501(3) expressly defines electronic mail and electronic mail message to include messages or information created, transmitted or received using computers, computer systems, computer resources or communication devices, including attachments in text, image, audio, video and other electronic-record formats.

Read the official Section 501 text and the Income-tax Act, 2025. For proceedings and tax years governed by the earlier Act, determine the applicable statutory regime and savings provisions before applying a rule mechanically.

Practical checklist for taxpayers and professionals

Check the PAN database, filed returns, registered office and email records for outdated contact information.
Review the income-tax e-filing portal and the communication's document identification or reference details, where applicable.
Preserve the envelope, tracking information, email headers, portal acknowledgement and a copy of the notice.
Check the date and mode of dispatch, recipient address, statutory deadline and whether the notice was properly authenticated.
Where service is disputed, examine Rule 127, the facts of delivery, relevant procedural provisions and judicial decisions; do not assume an invalid notice merely because it was missed.
Respond within the applicable time or seek appropriate relief rather than ignoring a disputed communication.

Example: If a notice is sent electronically to an address appearing in a taxpayer's latest filed return, the taxpayer should examine the applicable service rules and transmission evidence before contending that a different preferred email address should have been used.

Related provisions

Section 282A - authentication of notices and other documents addresses a different legal requirement. Section 283 and Section 284 concern particular situations affecting service.

Frequently asked questions

Can the Income Tax Department serve a notice by email?

Yes. Section 282(1)(c) recognizes service through an electronic record, and Rule 127 prescribes relevant email addresses under the 1961 Act. Section 501 of the 2025 Act likewise permits electronic service.

Does Section 282 apply only to assessment notices?

No. Its definition of communication also covers summons, requisitions, orders and other communications under the Act.

What is the corresponding section under the Income-tax Act, 2025?

Section 501 deals with service of notice generally. Section 282 of the 2025 Act is not the corresponding provision.

Is service invalid if the taxpayer never opens the email?

Not necessarily. Validity depends on the statutory service requirements, prescribed address and available proof of transmission or delivery, as well as the facts and applicable law.

Official legal references

This article is general legal information. For a particular notice, verify the applicable statutory version, facts, procedural rules and current judicial interpretation.