In force · As amended up to 2026-08
59. Service of notice in the case of discontinued business.— Where an assessment is to be made in respect of business which has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons on any person who was a member of such firm or association at the time of its discontinuance or in the case of a company on the principal officer thereof.
Source: India Code