(l) Any notice, tax assessment order, tax or return assessment form, or any other document shall be sent to the named person by registered post or from the official electronic mail of the sender to the electronic mail address prescribed by the person or by any Court under the Code of Civil Procedure, 1908 (Act V of 1908) shall be issued in the manner of issue of summons.

(2) Any notice, tax assessment order, tax or return calculation form or any other document received by the authorized representative referred to in section 327 shall be deemed to be validly sent to the person by such authorized representative.

(3) Notices shall be sent as follows, namely: -

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

              (b)   in the case of a local authority or company, to its chief executive, by whatever name it may be called; 

(             c)   in the case of other bodies or associations, to the chief executive or any member thereof;

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

             (e)   Section 191 applies to the winding up of any such business, if the business is wound up—

(i)    in the case of any such person, whose income is to be determined;

(ii)  in the case of any such company, to the chief executive of such company; and

(iii)          in the case of any such firm or association, to any such person who was a partner at the time of the winding up of the said firm or association;

            (f)    in the case of the partition of a Hindu undivided family under section 192, to such person who in that case was the last manager of the family or if such person died, to all such  adult members who were members of the family before the partition; and

            (g)   in any other case, which is not a person, to such person who manages or controls the affairs of such person or institution.

(4) No question shall arise as to the validity of a subsequent notice or the validity of the issue thereof after the filing of a return under any notice or compliance with the notice.

Explanation- For the purposes of this section,

(a)   “notice” includes any order, direction or demand made under this Act;

(b)   “electronic mail” means any electronic mail as defined in the Information and Communication Technology Act, 2006 (Act No. 39 of 2006);

(c)   “official electronic mail of the sender” means the electronic mail prescribed by the Board for the Income-tax Authority for sending notices;

(d)   “prescribed electronic mail address of the individual” means the electronic mail address;

(i)    as provided in the person's return filed for the relevant income year;

(ii)  by any person in to the Income Tax Authority as specified in the electronic mail address of such person.