Rule 46: Mode of service

The Income-tax Rules, 1962Central Act · 1962

Mode of service.

(1) The intimation of any such order as is referred to in clause (c) of sub-section (2) of section 249 shall be served in the same manner as is laid down in section 282 for the service of a notice or requisition.

(2) Any other order, not being a notice or requisition, which is to be sent or communicated to, or served on, any person shall be sent, communicated or served either by post or as if it were a summons issued by a Court under the Code of Civil Procedure, 1908 (5 of 1908).

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	46
Marginal note	Mode of service
Jurisdiction	Central
Status	In force as published by the source

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