Rule – 45, Form of appeal to Commissioner (Appeals)
March 22, 2018
Rule – 46A, Production of additional evidence before the 94[Deputy Commissioner (Appeals)]95[and Commissioner (Appeals)
March 22, 2018

Rule – 46, Mode of service

46. (1) The intimation of any such order as is referred to in clause (c) of sub-section (2) of section 249 shall be served in the same manner as is laid down in section 282 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 Code of Civil Procedure, 1908 (5 of 1908).

Reference: www.incometaxindia.gov.in

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