a) A notice, summons or order issued or made under the Act or rules may be served in the manner specified in sub-rule (b) on the following persons :-

[i] In the case of an individual on such individual or any member of his family not being a minor.

[ii] In the case of a firm on a partner thereof;

[iii] In the case of Hindu Undivided Family on the Karta or any male member thereof

[iv] In the case of association of persons or body of individuals on any member or principal officer thereof;

[v] In the case of a company on the Managing Director or any other Director or the principal officer thereof,

[vi] In the case of Government Department on the Head of the Department/Office or any other officer to act on his behalf.

[vii] On a regular employee of the assessee or the authorized representative of the assessee or the declared business manager of the assessee or other persons authorized by the assessee to receive notices.

[b] The service may be effected in any of the following manners:-

[i] By delivering it through a process server; or

[ii] By registered post; or

[iii] In case service is not possible by any of the modes specified in clauses (i) and (ii) above or the authority considers it necessary for reasons to be recorded in writing, by affixture on the last known address of the assessee in presence of two witnesses.