Substitution of new section for section 282
Section 77 of the Finance Act, 2009 deals with substitution of new section for section 282. Substitution of new section for section 282.
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).’.
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Section 77, The Finance Act, 2009.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 77
What does Section 77 of the Finance Act deal with?
Section 77 of the Finance Act is headed "Substitution of new section for section 282". Substitution of new section for section 282.
How do I find court cases under Section 77 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2009 77, section 77 Finance Act 2009, section 77 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 77 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 282 (Service of notice generally), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2009. India Code records no commencement date for it. It is in force as at the date shown on this page.
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