Section 282 – Income Tax Act, 1961

Income Tax Act, 1961






(1) A notice or requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908).


(2) Any such notice or requisition may be addressed – (a) In the case of firm or a Hindu undivided family, to any member of the firm or to the manager or any adult member of the family;


(b) In the case of a local authority or company, to the principal officer thereof;


(c) In the case of any other association or body of individuals, to the principal officer or any member thereof;


(d) In the case of any other person (not being an individual), to the person who manages or controls his affairs.



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Income Tax Act, 1961 


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