Sections 74-76 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 74 to 76 deal with the paperwork of the Act: how a notice or other communication is served, how a tax authority authenticates what it issues, and when a notice is treated as validly served because the person took part in the proceedings. They matter because most steps under the Act begin with a notice, and a challenge to a notice often turns on how it was served.
As per the Act as enacted and published in the Gazette of India on 27 May 2015, a notice, summons, requisition, order or other communication may be served by post or approved courier, in the manner for serving summons under the Code of Civil Procedure, 1908, as an electronic record, or by any other means prescribed, including fax or electronic mail (section 74). A notice is authenticated if the name and office of a designated tax authority is printed, stamped or written on it (section 75). A person who appeared or co-operated in an inquiry about the assessment is precluded from objecting to service, unless the objection was raised before completion of the assessment (section 76).
Section 74: service of notice generally
The marginal note reads "Service of notice generally".
Sub-section (1). The service of any notice, summons, requisition, order or any other communication under the Act (called "communication" in the section) may be made by delivering or transmitting a copy to the person named in it:
- (a) by post or by such courier service as may be approved by the Board;
- (b) in such manner as provided under the Code of Civil Procedure, 1908 for the purposes of service of summons;
- (c) in the form of an electronic record as provided in Chapter IV of the Information Technology Act, 2000; or
- (d) by any other means of transmission of documents, including fax message or electronic mail message, as may be prescribed.
The word "may" means these are permitted routes; the section does not rank them or require one before another. The references to the Code of Civil Procedure, 1908 and the Information Technology Act, 2000 are quoted as printed in 2015, and the current law should be checked.
Sub-section (2). The Board may make rules providing for the addresses, including the address for electronic mail or electronic mail message, to which the communication may be delivered or transmitted to the person named. The Rules of 2015 as notified on 2 July 2015 are in the sources and our other articles cover them; this article does not state any e-mail address rule, because none is part of the text read for sections 74 to 76.
Sub-section (3). In the section, "electronic mail" and "electronic mail message" have the meanings assigned to them in the Explanation to section 66A of the Information Technology Act, 2000. That reference is quoted as printed in 2015, and the current law should be checked.
If you have received a notice and are unsure whether it was served in a permitted way, our legal dispute resolution team can examine it with you.
Section 75: authentication of notices and other documents
The marginal note reads "Authentication of notices and other documents".
- Sub-section (1). A notice or any other document required to be issued, served or given for the purposes of the Act by any tax authority shall be authenticated by that authority.
- Sub-section (2). Every such notice or document is deemed to be authenticated if the name and office of a designated tax authority is printed, stamped or otherwise written on it.
- Sub-section (3). A "designated tax authority" means any tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner provided in sub-section (2).
The deemed authentication in sub-section (2) does not require a signature by name; the test is that the name and office of a designated tax authority appears on the document. Who the tax authorities are is dealt with in section 6 and, for section 8, in rule 4 of the Rules; see our article on sections 6 and 7.
Section 76: notice deemed to be valid in certain circumstances
The marginal note, split in the Gazette, reads "Notice deemed to be valid in certain circumstances".
Sub-section (1). A notice which is required to be served upon a person for the purposes of assessment under the Act is deemed to have been duly served upon him in accordance with the Act if the person has appeared in any proceeding or co-operated in any inquiry relating to an assessment.
Sub-section (2). That person is precluded from taking any objection, in any proceeding or inquiry under the Act, that the notice was (a) not served upon him, (b) not served upon him in time, or (c) served upon him in an improper manner.
Sub-section (3). The section does not apply if the person has raised the objection before the completion of the assessment.
Read plainly, a person who takes part in the assessment inquiry without objecting loses the right to object later about service. A person who wants to preserve a service objection should raise it before the assessment is completed. The Act as enacted does not say in what form the objection must be raised, or to whom, and this article does not add anything on that.
The three sections at a glance
| Section | Subject | Key point (as enacted) |
|---|---|---|
| 74(1) | Modes of service | Post or approved courier; Code of Civil Procedure manner; electronic record; other prescribed means including fax or email |
| 74(2) | Addresses | Board may make rules on addresses, including email |
| 74(3) | Meaning of email terms | Explanation to section 66A of the Information Technology Act, 2000 |
| 75(1) and (2) | Authentication | By the authority; deemed authenticated if the name and office of a designated tax authority is printed, stamped or written |
| 75(3) | Designated tax authority | Authorised by the Board |
| 76(1) and (2) | Deemed valid service for assessment notices | Person appeared or co-operated; cannot object to non-service, late service or improper service |
| 76(3) | Exception | Objection raised before completion of the assessment |
A worked example
Anil Chopra receives by post a notice under section 10 for an assessment. The notice carries the stamped name and office of a designated tax authority, so under section 75(2) it is deemed authenticated. Anil believes the notice reached him after the time stated in it. Before the assessment is completed, he writes to the Assessing Officer and says so; under section 76(3), the preclusion in section 76(2) does not apply to him. If instead he attends hearings and files replies for months without saying anything about the service, section 76 would deem the notice duly served and bar the objection that it was not served, not served in time or served improperly. For the assessment procedure itself, see our article on section 10.
Related points
- The time limits for completing assessments are in section 11; see our article on section 11.
- Section 81 provides that an assessment is not invalid on certain grounds; it is covered in our article on sections 79 to 83.
- For appeals, see our article on sections 15 to 17.
What the printed text leaves open
The Act as enacted does not say, in sections 74 to 76, when service is complete by each mode, or how long after posting a notice is taken to have been received. It does not say what the prescribed means under section 74(1)(d) are, as those depend on rules outside these sections. Section 76 speaks of notices "for the purposes of assessment"; it does not say whether the same preclusion applies to notices for penalty or recovery. This article does not answer those questions.
References and what to check
The sections are read as enacted. Later Finance Act amendments to sections 74 to 76 and any amendment rules on addresses should be checked. References to other laws are quoted as printed in 2015; the current law should be checked.
Need help with a notice you have received?
If a notice under this Act has reached you by post, courier or email, our legal dispute resolution team can check how it was served and authenticated and help plan the reply before the assessment is completed.
Key takeaways
- Section 74 permits service by post or approved courier, by the Code of Civil Procedure manner, as an electronic record, or by other prescribed means including fax and email.
- Section 75 deems a notice authenticated if the name and office of a designated tax authority is printed, stamped or written on it.
- Section 76 treats an assessment notice as duly served if the person appeared or co-operated in the inquiry.
- Such a person cannot object that the notice was not served, not served in time or served improperly, unless the objection was raised before the assessment was completed.
- Check later Finance Act amendments before acting.
Read next
- Sections 6 and 7: tax authorities, jurisdiction and change of incumbent
- Section 10: assessment of undisclosed foreign income and asset
- Sections 79 to 83: rounding off, cognizance, bar of suits and income-tax papers
- Rectification under section 154: how to file
Disclaimer: Based on the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 as enacted and published in the Gazette of India on 27 May 2015, and on the Rules of 2015 as notified on 2 July 2015, as consulted on 2 October 2026. Later Finance Act amendments, amendment rules and the current income-tax law should be checked. This article is general information, not legal advice; check the official text before acting.