Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- (1)The service of any notice, summons, requisition, order or any other communication under this Act (herein referred to in this section as "communication") may be made by delivering or transmitting a copy thereof, to the person named therein,—
- (a)by post or by such courier service 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, including fax message or electronic mail message, 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 named therein.
- (3)In this section, the expressions "electronic mail" and "electronic mail message" shall have the same meanings as assigned to them in the Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000).
Summary
- Tax officials can send you notices and other formal papers through the regular mail or by using a courier service approved by the tax board.
- Notices can also be delivered in the same way that a court delivers a summons to a person involved in a lawsuit.
- Using modern technology like fax machines and electronic mail or email is a valid way for the tax office to send you documents.
- The tax board has the power to set specific rules about which physical or email addresses should be used for these communications.
Practical examples
FAQ
1. What delivery methods are allowed under Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Section 74 allows delivery by post, approved courier, the manner used for court summons, electronic records, fax, or email.
2. Can the tax office send me a notice via email under Section 74 of the Black Money Act?
Yes, Section 74 explicitly includes electronic mail messages as a valid means of transmission for any notice or communication.
3. Who decides which email address the tax office should use under Section 74 of the Black Money Act?
The Board (Central Board of Direct Taxes) makes rules providing for the specific addresses, including email addresses, to be used for sending communications.
Test yourself
Q1.Under Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which law's procedure can be used for serving a summons?
Q2.Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 refers to which Act for the definition of "electronic record"?
Q3.Under Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what determines the meanings of "electronic mail" and "electronic mail message"?
Q4.According to Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, can a regular courier service deliver a tax notice?