Rule 46 - Mode of service - Income-tax Rules, 1962

Mode of service. 46. (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).