{"act":{"id":"finance-act-2009","short_title":"The Finance Act, 2009","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2009-2010.","act_number":null,"act_year":2009,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":89,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2009/"},"unit":"section","section":{"number":"77","heading":"Substitution of new section for section 282","text":"Substitution of new section for section 282. 77. For section 282 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of October, 2009, namely:— ‘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); (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).’. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Substitution of new section for section 282.</b></p><p><b>77.</b> For section 282 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of October, 2009, namely:—</p><p>‘282. <i>Service of notice generally.</i>—(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,—</p><p>(<i>a</i> ) by post or by such courier services as may be approved by the Board; or</p><p>(<i>b</i> ) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of sum­mons; or</p><p>(<i>c</i> ) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000);</p><p>(<i>d</i> ) by any other means of transmission of documents as provided by rules made by the Board in this behalf.</p><p><span class=\"num\">(2)</span> 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.</p><p><i>Explanation.</i>—For the purposes of this section, the expressions \"electronic mail\" and \"electronic mail message\" shall have the meanings as assigned to them in <i>Explanation</i> to section 66A of the Information Technology Act, 2000 (21 of 2000).’.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":244,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/77/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}