Section 41: Service of notice .-(1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908)

Q: What does Section 41 of The Wealth-tax Act, 1957 (TWA) deal with?

Section 41 TWA pertains to "Service of notice .-(1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908)". It is part of the The Wealth-tax Act, 1957, a legislation enacted by the Parliament of India. Section 41 of The Wealth-tax Act, 1957 (TWA) governs service of notice .-(1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). As verified on 19 May 2026.

Q: Is Section 41 TWA still in force?

Yes, Section 41 of the The Wealth-tax Act, 1957 is currently in force across the Republic of India.

Q: What is धारा 41 TWA?

धारा 41 TWA is the Devanagari Hindi reference for Section 41 of the The Wealth-tax Act, 1957. Section 41 of The Wealth-tax Act, 1957 (TWA) governs service of notice .-(1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). As verified on 19 May 2026.

Q: What is Dhara 41 TWA?

Dhara 41 TWA is the Roman Hindi reference for Section 41 of the The Wealth-tax Act, 1957. "Dhara" means "Section" in Hindi. Section 41 of The Wealth-tax Act, 1957 (TWA) governs service of notice .-(1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). As verified on 19 May 2026.

Q: How to cite Section 41 of The Wealth-tax Act, 1957?

Cite as: "Section 41, The Wealth-tax Act, 1957 (TWA)" in legal briefs. For academic writing, use the BlueBook format: The Wealth-tax Act, 1957, § 41 (India).

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(2)

Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family, [and in the case of a company or any other association of persons] be addressed to the principal officer thereof.

(3)

[ After a finding of total partition has been recorded by the ] [Inserted by Act 46 of 1964, Section 38 (w.e.f. 1.4.1965). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer " (w.e.f. 1.4.1988).][under section 20 in respect of any Hindu family, notices under this Act in respect of the net wealth of the Hindu family shall be served on the person who was the last manager of the Hindu family, or, if such person is dead, then on all surviving adults who were members of the Hindu family immediately before the partition.] [Inserted by Act 46 of 1964, Section 38 (w.e.f. 1.4.1965). ]

(4)

[ Where an association of persons referred to in section 21-AA is dissolved, notices under this Act in respect of any matter relating to the association may be served on any person who was a member of the association immediately before its dissolution.] [ Inserted by Act 16 of 1981, Section 31 (w.e.f. 1.4.1981).]