Section 501 of Income Tax Act 2025: How Are Income-tax Notices Legally Served?

A practical explanation of service of income-tax notices, summons, requisitions and orders by post, approved courier, prescribed procedures and electronic communication.

Legal position: Section 501, Chapter XXIII (Miscellaneous), Income-tax Act, 2025, applies under the Act effective from 1 April 2026, subject to relevant transitional provisions. This guide reflects the statutory text and should be read with the applicable Income-tax Rules, 2026.
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What does Section 501 provide?

Section 501 sets out the ways in which a notice, summons, requisition, order or other communication under the Income-tax Act, 2025 may be delivered or transmitted to the person named in it. The provision concerns service of communications; it does not by itself determine whether the contents of a notice are legally valid or whether the underlying proceeding is within limitation.

Which methods of serving a notice are permitted?

Under Section 501(1), a copy of the communication may be delivered or transmitted by any of the following statutory routes:

  1. Post or approved courier: postal service or courier services approved by the Central Board of Direct Taxes.
  2. Civil procedure methods: service in the manner provided under the Code of Civil Procedure, 1908 for serving summons.
  3. Electronic record: communication in the form of an electronic record as provided under Chapter IV of the Information Technology Act, 2000.
  4. Other prescribed means: any additional means of transmitting documents prescribed under the applicable rules.
Important: Merely sending a communication does not automatically resolve every question about valid service. The applicable statutory procedure, prescribed address, evidence of delivery or transmission, and relevant facts must be examined.

Which address or email address may be used?

Section 501(2) authorises the Board to make rules specifying the addresses, including electronic mail addresses, to which communications may be delivered or transmitted. Therefore, questions about a registered email address, portal-linked address or other prescribed address must be evaluated under the applicable rules, rather than Section 501 alone.

Taxpayers should keep their contact information updated on the income-tax e-filing portal and retain copies of relevant electronic communications and delivery records.

Relevant statutory definitions

Communication: For Section 501, this collective expression covers a notice, summons, requisition, order or any other communication under the Act.
Electronic mail and electronic mail message: Section 501(3) covers a message or information created, transmitted or received on a computer, computer system, computer resource or communication device, including accompanying attachments in text, image, audio, video or another electronic-record format.
Board: Under Section 2(18), the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963.
Service of notice: The legally recognised delivery or transmission of a communication to the named person in a manner authorised by the Act and applicable rules.

What if a taxpayer disputes service of a notice?

Disputes may concern whether the correct address was used, whether the prescribed mode was followed, whether the communication was actually delivered or transmitted, and whether there is reliable proof of the relevant event. The outcome depends on the governing provisions, applicable rules, the record and any relevant judicial interpretation.

Preserve the notice, envelope or courier record, email headers, portal records and other available evidence. Consider the separate rules governing authentication of notices under Section 502, where applicable. Do not assume that a disputed notice can safely be ignored; statutory response or appeal deadlines may be affected.

Relationship with the Income-tax Act, 1961

Section 501 broadly corresponds to the earlier Section 282 of the Income-tax Act, 1961, which also addressed service of notices. Older judicial decisions may assist in interpreting comparable language, but must be assessed against the current Act and rules.

Frequently asked questions

Can an income-tax notice be served by email?

Yes. Section 501 expressly recognises electronic records as a permissible mode, subject to the applicable legal and procedural requirements.

Is service limited to registered post?

No. The statute also recognises approved courier, the procedures for serving summons under civil procedure law, electronic records and other prescribed methods.

Does Section 501 specify which email address must be used?

No single email address is specified in the section itself. Sub-section (2) authorises rules concerning permissible addresses, including email addresses.

Official legal references

Official Section 501 textIncome-tax Act 2025 (amended)Income Tax Department Act and Rules

Last reviewed: 12 November 2026. General legal information; individual cases require examination of the governing rules and facts.