Where an assessment is to be made under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in the case of a firm or an association of persons, on any person who was a member of such firm or association at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that section.
Section 280B Offences triable by Special Court
Section 280C Trial of offences as summons case
Section 280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
Section 281 Certain transfers to be void
Section 281B Provisional attachment to protect revenue in certain cases
Section 282 Service of notice generally
Section 282A Authentication of notices and other documents
Section 283 Service of notice when family is disrupted or firm, etc., is dissolved
Section 284 Service of notice in the case of discontinued business
Section 285 Submission of statement by a non-resident having liaison office