Section 74: Service of notice generally

Q: What does Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 74 BMA pertains to "Service of notice generally". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs service of notice generally. As verified on 19 May 2026.

Q: Is Section 74 BMA still in force?

Yes, Section 74 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 74 BMA?

धारा 74 BMA is the Devanagari Hindi reference for Section 74 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs service of notice generally. As verified on 19 May 2026.

Q: What is Dhara 74 BMA?

Dhara 74 BMA is the Roman Hindi reference for Section 74 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs service of notice generally. As verified on 19 May 2026.

Q: How to cite Section 74 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 74, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 74 (India).

Law on Tips Editorial Board

(1)

The service of any notice, summons, requisition, order or any other communication under this Act (herein referred to in this section as "communication ") may be made by delivering or transmitting a copy thereof, to the person named therein,—

(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 (5 of 1908) for the purposes of service of summons;

(c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or

(d) by any other means of transmission of documents, including fax message or electronic mail message, as may be prescribed.

(2)

The Board may make rules providing for the addresses including the address for electronic mail or electronic mail message to which the communication referred to in sub-section (1) may be delivered or transmitted to the person named therein.

(3)

In this section, the expressions "electronic mail " and "electronic mail message " shall have the same meanings as assigned to them in the Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000).