Rule 191: How orders relevant to appeal time limits are served
Under section 358(3)(b), an appeal in cases other than assessment or penalty is presented within thirty days from the date on which intimation of the order appealed against is served. Rule 191 fixes how that intimation is served: in the same manner as section 501 lays down for service of a notice or requisition. Other orders, not being a notice or requisition, are sent by post or as if they were a summons issued by a Court under the enactment named in the rule.
Official notified Income-tax Rules, 2026Need advice on Rule 191?
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Bare law
Rule 191 - Mode of service of any order referred to in section 358(3)(b)
(1) The intimation of any order referred to in section 358(3)(b), shall be served in the same manner as is laid down in section 501 for the service of a notice or requisition.
(2) Any other order, not being a notice or requisition, which is to be sent or communicated to, or served on, any person shall be sent, communicated or served either by post, or as if it were a summons issued by a Court under the Bharatiya Nyaya Sanhita, 2023 (46 of 2023).
Rule breakdown
Why service matters for appeals
Section 358(3) gives thirty days to present an appeal. For an assessment or penalty, time runs from service of the notice of demand; in any other case, under section 358(3)(b), it runs from the date on which intimation of the order is served.
Rule 191(1) therefore governs the event from which the appeal period starts in section 358(3)(b) cases.
Sub-rule (1): service as under section 501
Intimation of an order referred to in section 358(3)(b) is served in the same manner as section 501 lays down for service of a notice or requisition.
Check the modes in section 501 when establishing whether and when service took place.
Sub-rule (2): other orders
Any other order, not being a notice or requisition, that is to be sent, communicated or served, shall be sent, communicated or served either by post, or as if it were a summons issued by a Court under the "Bharatiya Nyaya Sanhita, 2023 (46 of 2023)", as printed in the rule.
Printing note: the rule as notified names the Bharatiya Nyaya Sanhita, 2023 but gives the Act number 46 of 2023. In official Gazette text, the Bharatiya Nyaya Sanhita, 2023 is Act 45 of 2023 and Act 46 of 2023 is the Bharatiya Nagarik Suraksha Sanhita, 2023. The rule text is reproduced exactly as notified. We have not found a corrigendum, and the notified text does not resolve which enactment was intended.
Steps for a recipient
Record the date and mode by which the order or intimation was received, keep the envelope, e-mail or portal record, and calculate the appeal period from the service date under section 358(3).
If service is delayed or unclear, preserve evidence of the actual date of receipt. Late appeals depend on section 358(5), which allows admission where sufficient cause is shown.
Hypothetical example
Hypothetical: an order that is not an assessment or penalty order is passed on 1 June, but the intimation is served in the manner laid down in section 501 on 10 June. Under section 358(3)(b), the thirty-day period would be counted from 10 June, the date of service of the intimation, rather than from the date of the order. Dates are assumed for illustration.
Key takeaways
Service like a section 501 notice
Applies to intimation of orders under section 358(3)(b).
Appeal time starts at service
Section 358(3)(b) counts thirty days from service of the intimation.
Other orders
By post, or as if a Court summons under the enactment named in sub-rule (2).
Practical checklist
- Record the date and mode of service of every order received.
- Count the thirty-day appeal period from the date of service where section 358(3)(b) applies.
- Keep proof of service or receipt.
Avoid
- Do not count the appeal period from the order date when the law counts it from service.
FAQs
From when is the appeal period counted for a section 358(3)(b) order?
From the date on which intimation of the order is served, which Rule 191(1) requires to be in the manner laid down in section 501.
How are other orders served?
Under sub-rule (2), by post or as if they were a summons issued by a Court under the enactment named in that sub-rule.
Does Rule 191 extend the time to appeal?
No. It concerns the mode of service. Condonation of delay is governed by section 358(5).
Glossary
- Intimation of order
- The communication of the order whose service starts the section 358(3)(b) appeal period.
- Section 501
- The Act provision laying down the manner of service of a notice or requisition, applied by Rule 191(1).