Income Tax Law
Income-tax Rules, 2026
Rule 191Mode of service of any order referred to in section 358(3)(b)
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
(1)The intimation of any order referred to in section 358(3)(b), shall be served in the same manner as is laid down in section 501 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 Bharatiya Nyaya Sanhita, 2023 (46 of 2023).