This document discusses the service of notices under the Income Tax Act of 1961. It outlines how notices may be served either by post or as if they were a summons issued by a court. For post, service is deemed effective if addressed, prepaid and registered. It discusses who a notice can be served to depending on the recipient's status (individual, HUF, firm, company etc). It also interprets common postal remarks and outlines general principles of service, noting that mere knowledge is insufficient and the burden of proof is on the issuing authority. Finally, it discusses how the Code of Civil Procedure of 1908 has influenced certain sections and rules of the Income Tax Act regarding service of notices.