Section 9 in The Authority for Advance Rulings (Procedure) Rules, 1996
9. Mode of service of notices.
- Every notice or other document required to be served on or delivered to any person, may be sent by hand through process server, or by registered post or by FAX to that person or his authorised representative at the address or FAX number furnished by him for service or at the place where the person or his authorised representative ordinarily resides or carries on business or personally works for gain.
