Service of show cause notice may be by post or as a court summons, addressed to prescribed representatives. Service of show cause notices may be effected either by post or as if the notice were a summons issued under the Code of Civil Procedure. The provision specifies the appropriate addressee for each entity: the individual for a natural person; the managing partner or manager for a firm; the karta or any member for a HUF; the principal officer for a company; the principal officer or any member for other AOPs or BOIs; and the person who manages or controls affairs for other non individual persons.