Manner of service of notice
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....vice of notice (1) A notice under sub-section (1) of section 24 may be served on the person named therein either by post or as if it were a summons issued by a Court under the Code of Civil Procedu....
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....reof; (v) in the case of any other association or body of individuals, to the principal officer or any member thereof; (vi) in the case of any other person (not being an individual),....
TaxTMI