Service of Income Tax Notice and Authentication of Documents: Income Tax Act 2025

Under the Income-tax Act, 2025, an income tax notice can be served by post or approved courier, by the Civil Procedure Code summons route, as an electronic record, or by any other prescribed means (section 501(1)). A notice is treated as authenticated once the name and office of a designated income-tax authority is printed, stamped or written on it (section 502(2)). Rule 232 of the Income-tax Rules, 2026 lists the addresses and e-mail IDs the department may use.

This guide explains each mode of service, which address counts, what makes a notice valid on its face, and who gets the notice when a Hindu family has partitioned, a firm has dissolved or a business has been discontinued. The text is the Act as amended by the Finance Act, 2026, and the Income-tax Rules, 2026. Last reviewed on 10 November 2026.

How can an income tax notice be served under the Income-tax Act, 2025?

Section 501(1) covers a notice, summons, requisition, order or any other communication under the Act (the section calls all of these "communication"). It may be served by delivering or transmitting a copy to the person named, in any of these ways:

Clause	Mode of service
Section 501(1)(a)	By post, or by courier services approved by the Board
Section 501(1)(b)	In the manner the Code of Civil Procedure, 1908 provides for service of summons
Section 501(1)(c)	As an electronic record, as provided in Chapter IV of the Information Technology Act, 2000
Section 501(1)(d)	By any other means of transmission of documents that may be prescribed

"Electronic mail" and "electronic mail message" have a wide meaning under section 501(3): any message or information created, transmitted or received on a computer, computer system, computer resource or communication device, including attachments in text, image, audio or video.

Which address or e-mail can the department use?

Section 501(2) lets the Board make rules on addresses, including e-mail addresses. Rule 232(2) does this. For post, courier and the summons route (clauses (a) and (b)), the address can be any of these:

• the address in the PAN database;
• the address in the return to which the communication relates, or in the last return furnished;
• the address furnished in Form No. 98 (rule 160) or Form 165 (rule 237);
• for a company, the registered office address on the Ministry of Corporate Affairs website;
• the address in records of the Unique Identification Authority of India or any Central, State or local government authority or department, or in the records of a public service or utility provider, or an address given in correspondence with those bodies.

For electronic delivery, rule 232(2)(b) allows the e-mail ID in the return the notice relates to, the one in the last return, the registered mail ID on the e-filing portal, the one given in the PAN application, the company e-mail on the MCA website, any e-mail ID the person gave to the income-tax authority, or the one in the department's records.

There is one override. For post, courier and summons-route service, the department must not use the addresses above where the addressee has furnished another address in writing for communication to the income-tax authority issuing the notice or a person authorised by it (rule 232(2)(a)). Rule 232(3) makes the Principal Director General or Director General of Income-tax (Systems) responsible for procedure, formats and security standards for electronic communication.

How is a notice authenticated?

Section 502(1) says a notice or document the Act requires an income-tax authority to issue must be signed and issued in paper form, or communicated in electronic form, as per the prescribed procedure. Section 502(2) then adds a deeming rule: every notice or document issued, served or given under the Act is deemed authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written on it.

A "designated income-tax authority" under section 502(3) is an income-tax authority the Board has authorised to issue, serve or give such documents after authentication in this way. In practice, a computer-generated notice that carries the name and office of such an authority meets the test without a handwritten signature. Whether a given notice is valid on other grounds, such as limitation or jurisdiction, is a separate question that these two sections do not answer.

How is an order, which is not a notice, sent?

Rule 191 deals with orders. The intimation of an order referred to in section 358(3)(b) is served the way section 501 serves a notice or requisition (rule 191(1)). Any other order that is not a notice or requisition is sent, communicated or served either by post, or as if it were a summons issued by a court under the Bharatiya Nyaya Sanhita, 2023, as the rule is worded (rule 191(2)).

Who receives the notice after a partition, dissolution or discontinuance?

Situation	Notice goes to	Section
Hindu family, total partition found under section 315	The last manager. If he is dead, all adults who were members immediately before the partition	503(1)
Firm or association of persons dissolved	Any person who was a partner (not a minor) or member immediately before dissolution	503(2)
Business discontinued, assessment under section 320	The person whose income is assessed; a member of the firm or association at discontinuance; or, for a company, the principal officer	504

Under section 504, the notice may contain all or any of the requirements of a notice under section 268(1), which includes calling for a return, accounts or documents, or written information. The provisions of the Act apply as if it were a section 268 notice. Section 320(3) separately requires a person discontinuing a business or profession to inform the Assessing Officer within fifteen days of the discontinuance.

Worked scenarios

Scenario 1: the notice lands at an old address

Meena, a consultant, filed her return with a Pune address. She later moved but never updated her PAN record. The Assessing Officer posts a notice to the PAN-database address. Under rule 232(2)(a)(i) that is a permitted address. Unless Meena had told the officer in writing to use a different address, she cannot rely on having moved. Keeping the PAN and return address current is the practical fix.

Scenario 2: the notice goes to an old e-mail ID

Ravi's e-filing portal has a new e-mail ID, but the e-mail given in his last return is a closed one. Rule 232(2)(b) lists several e-mail sources, including the portal-registered ID. A notice sent to any listed source is a valid mode of electronic service. Ravi should check the portal ID and the return ID are both ones he reads.

Scenario 3: a computer-generated notice with no signature

A company receives a notice by e-mail with no hand signature, but it shows the name and office of the Assessing Officer. Section 502(2) deems it authenticated, provided that officer is a designated income-tax authority. The absence of a signature alone is not a ground to ignore it.

Scenario 4: a dissolved partnership

Anil, Bina and Chetan ran a firm that dissolved on 31 March 2026. A notice for the firm's income is later issued. Section 503(2) lets the department serve it on any one of them who was an adult partner immediately before dissolution, for example Bina alone. The section does not require service on every partner.

Scenario 5: a family after partition

The Sharma HUF recorded total partition under section 315. The last manager, Mr Sharma, has died. A notice for the HUF's income goes to all adult members who were members immediately before the partition (section 503(1)).

These scenarios apply the text of sections 501 to 504 and rule 232. The Act does not prescribe a calculation here, so the examples are compliance walk-throughs. Whether a particular notice is time-barred or otherwise defective depends on the section under which it is issued, for example see our guides on assessment procedure and reassessment.

Quick reference

Question	Answer	Where
Can a notice be served electronically?	Yes, as an electronic record under the IT Act, 2000	Section 501(1)(c)
Is a signature mandatory?	Not if the name and office of a designated authority appears on it	Section 502(2)
Can I choose where notices go?	Yes, by furnishing another address in writing, for post, courier and summons-route service	Rule 232(2)(a)
Notice after dissolution of a firm?	Any adult former partner or member	Section 503(2)
Notice to a company on discontinued business?	Principal officer	Section 504(c)

What are the common mistakes about service of notices?

• Ignoring a notice because it is unsigned. Section 502(2) deems it authenticated if the authority's name and office appears on it.
• Not updating PAN and e-filing records. Rule 232 lets the department use several record sources, so an outdated one can still be a valid address.
• Checking only one e-mail inbox. Notices can go to the return, portal, PAN application or other listed IDs.
• Assuming a dissolved firm cannot be served. Section 503(2) allows service on any former adult partner.
• Forgetting the 15-day intimation of discontinuance. Section 320(3) requires notice to the Assessing Officer within fifteen days.

How do CA firms keep track of notices across clients?

Because notices can reach several addresses and inboxes, the risk for a practice is a notice that sits unread. Finexo's practice management software lets a CA firm log notices per client and track response due dates in one place. It does not receive notices from the department for you.

Where this is in the Act

• Section 501: service of notice, generally
• Section 502: authentication of notices and other documents
• Section 503: notice when a family is disrupted or a firm is dissolved (with section 315)
• Section 504: notice in case of discontinued business (with sections 268 and 320)
• Rule 232: addresses and e-mail for service under section 501
• Rule 191: mode of service of orders

This article explains the Income-tax Act, 2025 (as amended by the Finance Act, 2026) and the Income-tax Rules, 2026. It is general information, not tax advice. Confirm the position for a specific case with a qualified chartered accountant.