৩৯। উক্ত Ordinance এর section 178 এর-(ক) sub-section (1) এর “either by registered post” শব্দগুলির পরিবর্তে“by registered post or by sending from the official electronic mail of the sender to the specified electronic mail address of the person” শব্দগুলি প্রতিস্থাপিত হইবে;(খ) sub-section (3) এর পর নিম্নরূপ নূতন sub-section (4) সন্নিবেশিত হইবে, যথা:-“(4) In this section-(a) “electronic mail” shall have the same meaning as assigned to “ইলেকট্রনিক মেইল” by তথ্য ও যোগাযোগ প্রযুক্তি আইন, ২০০৬ (২০০৬ সনের ৩৯ নং আইন);(b) “official electronic mail of the sender” means the electronic mail designated by the Board to the income tax authority serving the notice;(c) “specified electronic mail address of the person” means the electronic mail address –(i) that has been mentioned in the return of income of the person submitted for the respective income year;(ii) that has been specified by a person, in writing, to the income tax authority, as the electronic mail address of such person.”।