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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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
What does Section 282 of the Income Tax Act 1961 deal with?
Section 282 (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 Direct Tax Code 2025?
Section 282 of the ITA 1961 maps to Section 405 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 282 under the new tax code?
Section 282 is marked as "Retained" with status "Active". Impact: High - Fundamental to all tax litigation.
What are the key changes to Section 282 under DTC 2025?
Service to the 'Registered Account' on the portal is deemed sufficient service to the taxpayer.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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