Mode of service for tax orders is prescribed by post or court-summons procedure, with distinct treatment for intimations. Prescribes the mode of service of orders referred to in section 358(3)(b) by requiring intimation to be served in the same manner as a notice or requisition under section 501. Any other order, not being a notice or requisition, may 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. The rule thus distinguishes between service of intimations linked to section 358(3)(b) and service of other orders.