Amendment status not verified — confirm the current text below against the official source.
(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) bygiving or tenderingit directlyor by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedingson behalf of the taxable person or to a person regularly employedby him in connection with the business, or to any adult member of familyresidingwith the taxable person; or (b) by registered post or speed post or courier with acknowledgementdue, to the person for whom it is intended or his authorised representative,if any, at his last known placeof business or residence-er (c) by sendinga communication to his e-mail address providedat the time of registration or as amended from time to time; or (d) bymakingit available on the common portal;or (e) by publication in a newspaper circulating in the localityin which the taxable person or the person to whom it is issued is last known to have resided, carri?,d on business or personallyworked for gain; or (f) if none of the modes aforesaid is practicable,by affixirtgit in some conspicuous place at his Jast known place of' business or· residence and if such mode is not practicablefor any reason, then by affixinga copy thereof on the notice board of the office of the concerned officer or authoritywho or which passedsuch decision or order or issued such summons or notice. Power to issue instructions or directions. Service of notice in certain circumstances. 158 (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or publishedor a copy thereof is'affixed in the manner providedin sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registeredpost or speed post, it shall be deemed to have been received bythe addressee at the expiry of the period normally'talcenby such post in transit unless the contrary is proved«: ..