Rule - 46 (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 46 (of Income Tax Rules, 1962), Income-tax Rules, 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 (of Income Tax Act, 1961) shall be served in the same manner as is laid down in section 282 (of Income Tax Act, 1961) 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).
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