Indian Income-Tax Act, 1922

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].

 

 

 

[As amended up to date]