The Income Tax Act 1869, 9 of 1869, (Rep., Act 16 of 1870)

Section 37. Service

Repealed or not in force · As amended up to 2026-08

37. Service Power of Collector and Commissioner under this Act may be exercised by other officers. ACT No. IX of 1869. 255 37. Service of any notice under this Act shall be made by delivering or tendering a copy thereof under the signature of the Collector. Whenever it may be practicable, the service of the notice shall be on the person therein named, or, in the case of a firm, on some member thereof. When such person or member cannot be found, the service may be made on any adult male member of his family residing with him; and if no such adult male member can be found, the serving officer shall fix the copy of the notice on the outer door of the house in which the person or firm therein named ordinarily dwells or carries on business.

Source: India Code