How is the show-cause notice to be served?
Section 25 provides that the notice under Section 24(1) may be served on the person named therein either by post or as if it were a summons issued by a Court under the Code of Civil Procedure, 1908. The notice may be addressed:

​In the case of an individual, to such individual;
In the case of a firm, to the managing partner or the manager of the firm;
In the case of a HUF, to karta or any member of such family;
In the case of a company, to the principal officer thereof;
In the case of any other AOP or BOI, to the principal officer or any member thereof;
In the case of any other person (not being an individual), to the person who manages or controls his affairs.​