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Service of provisional attachment order on corporate bodies societies and trusts etc

Rule 4 - Rules - Other Direct Tax Provisions - Rule 4 - 4. (1)(a) The provisional attachment order on corporate bodies, societies and trust etc. shall be effected by serving it on the secretary, local manager or the principal officer of the corporate bodies, societies and trust etc., or by letter sent by speed post addressed to the chief officer of such bodies in India, in which case the service shall be deemed to have been effected; (b) If the service cannot be effected as provided in clause (a .....

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