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Service of notice requisitions or orders

Rule 5 - Rules - Other Direct Tax Provisions - Rule 5 - . 5. A notice, requisition or an order issued under these rules shall be served on any person in the following manner:- (a) by delivering or tendering the notice or requisition or order to that person or the person duly authorized by him; or (b) by sending the notice or requisition or order to him by registered post with acknowledgement due to the address of his place or residence or his last known place or residence or the place where he c .....

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