Section 282 → Section 405
Service of notice generally
Quick Answer
Section 282 of the Income Tax Act, 1961 (Service of notice generally) corresponds to Section 405 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 282
In the 1961 statute, Section 282 deals with service of notice generally. Defines how a tax notice must be served (Post, Courier, or Electronic).
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 282 is retained and renumbered as Section 405 of the Income-tax Act, 2025. Retained. Electronic service (Email/Portal) is now the primary and legally binding mode of service.
The transition impact on Section 282 is assessed as High. Fundamental to all tax litigation.
Sec 282
Provision Summary
Defines how a tax notice must be served (Post, Courier, or Electronic).
Sec 405
Provision Summary
Retained. Electronic service (Email/Portal) is now the primary and legally binding mode of service.
Key Changes & Highlights
- Service to the 'Registered Account' on the portal is deemed sufficient service to the taxpayer.
Frequently Asked Questions
Which subject does Section 282 of the 1961 Act cover?
Section 282 of the Income Tax Act, 1961 covers service of notice generally. Defines how a tax notice must be served (Post, Courier, or Electronic).
What is the new section number for Section 282 under the Income-tax Act, 2025?
Section 282 of the Income Tax Act, 1961 maps to Section 405 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Electronic service (Email/Portal) is now the primary and legally binding mode of service.
How does the Income-tax Act, 2025 affect Section 282 in practice?
The transition impact for Section 282 is rated High. Fundamental to all tax litigation.
What is new about Section 282 under the Income-tax Act, 2025?
Service to the 'Registered Account' on the portal is deemed sufficient service to the taxpayer. These points are specific to Section 282 (Service of notice generally).
Disclaimer: This mapping of Section 282 (Service of notice generally) to Section 405 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 282 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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