How is the show-cause notice to be served?

Ans. Section 25 provides that the notice under Section 24(1) may be served on the person named therein either by post or as if it were a summons issued by a Court under the Code of Civil Procedure, 1908. The notice may be addressed:

a. In the case of an individual, to such individual;

b. In the case of a firm, to the managing partner or the manager of the firm;

c. In the case of a HUF, to karta or any member of such family;

d. In the case of a company, to the principal officer thereof;

e. In the case of any other AOP or BOI, to the principal officer or any member thereof;

f. In the case of any other person (not being an individual), to the person who manages or controls his affairs.​