Income Tax Act, 1961
Section 282. SERVICE OF NOTICE GENERALLY.
(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.