(1) A notice, an assessment order, a form of computation of tax or refund, or any other document may be served on the person named therein by registered post or by sending from the official electronic mail of the sender to the specified electronic mail address of the person or in the manner provided for service of a summons to be issued by a Court under the Code of Civil Procedure, 1908 (Act V of 1908).

(2) Where a notice, an assessment order, a form of computation of tax or refund, or any other document is received by an authorized representative as referred to in section 327, such receipt by the authorized representative, shall be construed as valid service on that person.

(3) A notice may be addressed in the following way—

(a) in the case of a firm or a Hindu undivided family, to any member of the firm, or the manager or any adult male member of the family;

(b) in the case of a local authority or a company, to the principal officer thereof, by whatever name it may be called;

(c) in the case of other body or association of persons, to the principal any member thereof;

(d) in a case where a firm or association of persons is dissolved, to any person who was a member of the firm or association, as the case may be, immediately before such dissolution;

(e) in a case where a business is discontinued to which section 191 applies, if the business discontinued was—

(i) that of an individual, to the person whose income is to be assessed;

(ii) that of a company, to the principal officer thereof; and

(iii) that of a firm or association of persons, to any person who was a partner of such firm or a member of such association, as the case may be, at the time of the discontinuance;

(f) in a case where a finding of partition has been recorded under section 192 in respect of a Hindu undivided family, to the person who was the last manager of the family or, if such person is dead, to all adult male persons who were members of the family immediately before the partition; and

(g) in any other case, not being an individual, to the person who manages or controls the affairs of the person or institution concerned.

(4) The validity of any notice or of the service of any notice shall not be called in question after the return in response to the notice has been filed or the notice has been complied with.

Explanation—for the purposes of this section—

(a) “notice” includes order or requisition made or issued under this Act;

(b) “electronic mail” shall have the same meaning as assigned to Information and Communication Technology Act, 2006 (Act No. 39 of 2006);

(c) “official electronic mail of the sender” means the electronic mail designated by the Board to the income tax authority serving the notice;

(d) “specified electronic mail address of the person” means the electronic mail address—

(i) that has been mentioned in the return of income of the person submitted for the respective income year;

(ii) that has been specified by a person, in writing, to the income tax authority, as the electronic mail address of such person.