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Rule 191 of Income Tax Rules - Mode of service of any order referred to in section 358(3)(b).

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Last Updated: 01-04-2026

191. Mode of service of any order referred to in section 358(3) (b).[i]

(1) The intimation of any order referred to in section 358(3) (b), shall be served in the same manner as is laid down in section 501 for the service of a notice or requisition.

(2) Any other order, not being a notice or requisition, which is to be sent or communicated to, or served on, any person shall be sent, communicated or served either by post, or as if it were a summons issued by a Court under the Bharatiya Nyaya Sanhita, 2023 (46 of 2023).

 

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.