Indian Income-Tax Act, 1922
Section - 63 - Service of notices
63. Service of notices.—(1) A notice or requisition under this Act may be served on the person therein named either by post or, as if it were a summons issued by a Court, under the Code of Civil Procedure, 1908 (V of 1908).(2) Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or [to the] manager, or any adult male member of the family [and, in the case of any other [association of persons], be addressed to the principal officer thereof].
Substituted for "on the" by s. 2 and Sch. I, Repealing and Amending Act, 1924. Inserted by s. 9, Indian I.T. (Amendment) Act, 1924. Substituted for "association of individuals" by s. 80, Indian I.T. (Amendment) Act, 1939.
[As amended up to date]
.... To read the full section download the app from Google Play store
CAclubindia
