Amendment status not verified — confirm the current text below against the official source.
Service of notice in certain circumstances. ––(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:–– (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or Note:–The Adaptation of Laws (Third) Order, 2020 has amended sub-section (2) of section 168 but as a matter of fact, said section doesn’t contain any sub-section.