Section 13(5) in The Information Technology Act, 2000
(5)For the purposes of this section,-(a)if the originator or the addressee has more than one place of business, the principal place of business, shall be the place of business;(b)if the originator or the addressee does not have a place of business, his usual place of residence shall be deemed to be the place of business;(c)"usual place of residence", in relation to a body corporate, means the place where it is registered.
