178. Service of notice.-

178.  Service  of  notice.-

1[(1)  A  notice,  an  assessment  order,  a  form  of computation  of tax  or  refund,  or  any  other  document  may  be  served  on  the person named therein either by registered post or in the manner provided for service of a summons issued by a Court under the Code of Civil Procedure, 1908 (Act V of 1908):

Provided that where a notice, an  assessment order, a form of computation of tax  or  refund,  or  any  other  document  is  received  by  an  authorized representative as referred to in section on 174, such receipt by the authorized representative, shall be construed as valid service on that person.]

2[(1A) In providing service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.]

(2) A notice may be addressed-

(a) in the case of a firm or a Hindu undivided family, to any member of the firm, or the manager or any adult male member of the family;
(b)  in  the  case  of  a  local  authority  or  a  company,  to  the  principal officer thereof;
(c) in the case of other body or association of persons, to the principal officer or any member thereof;
(d) in a case where a firm or association of persons is dissolved, to any person who was a member of the firm or association, as the case may be, immediately before such dissolution;
(e) in a case where a business or profession is discontinued to which section 89 applies, if the business or profession discontinued was-

(i) that of an individual, to the person whose income is to be assessed;
(ii) that of a company, to the principal officer thereof; and

(iii)  that  of  a  firm  or  association  of  persons,  to  any  person who  was  a  partner  of  such  firm  or  a  member  of  such association,  as  the  case  may  be,  at  the  time  of  the discontinuance;

(f)  in  a  case  where  a  finding  of  partition  has  been  recorded  under section 90 in respect of a Hindu undivided family, to the person who was the last manager of the family or, if such person is dead, to all adult  male  persons  who  were  members  of  the  family  immediately before the partition; and

(g)  in  any  other  case,  not  being  an  individual,  to  the  person  who manages or controls the affairs of the person or institution concerned.

(3)  The  validity  of  any  notice  or  of  the  service  of  any  notice  shall  not  be called in question after the return in response to the notice has been filed or the notice has been complied with.

3[Explanation.-  In this section, "notice" includes order or requisition made or issued under this Ordinance.]

4[178A. System generated notice, order, etc.- A notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt generated by computer or electronic system specified by the Board shall have the same meaning and effect of the notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt issued or served under this Ordinance.

178B. Electronic filing, etc.- Where any return, statement, application or document is to be filed to an income tax authority or the Taxes Appellate Tribunal under any provision of this Ordinance, the return, statement, application or document may be filed in such electronic, computer readable or machine readable form and manner as may be specified by the Board.]



1Subs. by F.A. 2012
2Ins. by F.A. 1993 & omitted by F.A. 1997

3Ins. by F.A. 1993

4Ins. by F.A. 2017

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