Amendment status not verified — confirm the current text below against the official source.
Service of notice. — (1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). (2) Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family, and in the case of a company or association of persons be addressed to the principal officer thereof. 1[(3) After a finding of total partition has been recorded by the 2[Assessing Officer] under section 20 in respect of any Hindu family, notices under this Act in respect of the gifts made by the family, shall be served on the person who was the last manager of the Hindu family, or if such person is dead, then on all surviving adults who were members of the Hindu family immediately before the partition. (4) Where a firm or other association of persons is dissolved, notices under this Act in respect of the gifts made by the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.] [41. Prohibition of disclosure of information.] —Omitted by the Finance Act, 1964 (5 of 1964), s. 52 (w.e.f. 1-4-1964). Earlier, this section was substituted by the Gift-tax (Amendment) Act, 1962 (53 of 1962), s. 32 (w.e.f. 1-4-1963). 3[41A. Publication of information respecting assessees. — (1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings 4[or prosecutions] under this Act in respect of such assessees, it may cause to be published such names and particulars in such manner as it thinks fit. 5[(2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the 6[Deputy Commissioner (Appeals)] 7[or, as the case may be, the Commissioner (Appeals)] has expired without an appeal having been presented or the appeal, if presented, has been disposed of.] Explanation.—In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, the circumstances of the case justify it.