https://www.taxtmi.com/article/detailed?id=5355 Presumption of delivery by post applies where a document is properly addressed, prepaid and posted by registered post, and is presumed delivered at the time it would be in the ordinary course; statutory requirements for specific modes (for example, registered post acknowledgement due) must be complied with, and recipients must promptly report discrepancies in envelope contents because failure to notify can prevent rebuttal of the presumption. en-us Tue, 19 Nov 2013 13:22:12 +0530 Tue, 19 Nov 2013 13:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5355 Presumption of delivery by post applies where a document is properly addressed, prepaid and posted by registered post, and is presumed delivered at the time it would be in the ordinary course; statutory requirements for specific modes (for example, registered post acknowledgement due) must be complied with, and recipients must promptly report discrepancies in envelope contents because failure to notify can prevent rebuttal of the presumption. Articles Income Tax Tue, 19 Nov 2013 13:22:12 +0530 https://www.taxtmi.com/article/detailed?id=5355