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

(ii-a) Bye-mail on the e-mail address provided by the dealer;

[iii] In case service is not possible by any of the modes specified in clauses (i), (ii) and (ii-a) 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.