Section 282 of the Income-tax Act, 1961, outlines the procedures for serving notices, summons, orders, and other communications under the Act. This section is crucial as it ensures that taxpayers are properly informed of any actions or requirements by the tax authorities. The section specifies that such communications can be served either by post or in a manner prescribed by the Board, which includes electronic means. The significance of this section lies in its role in maintaining procedural fairness and ensuring that taxpayers have the opportunity to respond to or comply with tax authorities' requirements. The statutory test involves verifying that the notice was served in accordance with the prescribed methods. The burden of proof typically lies with the tax authorities to demonstrate that the notice was duly served. In practice, this section is significant in disputes where the taxpayer claims not to have received a notice, which can impact the validity of subsequent proceedings.