—(1) Except where it is provided by this Act that service shall be effected either personally or by registered post, every notice, direction, order or document required or authorised by this Act to be served on any person may be served —
by delivering it to the person or to some adult member or employee of his family at his last known place of residence;
by leaving it at his usual or last known place of residence or business in an envelope addressed to him;
by sending it by ordinary post addressed to the person at his usual or last known place of residence or business; or
(2) Where a notice is served by ordinary or registered post, it shall be deemed to have been duly served at the time the notice would have been received in the ordinary course of post if the notice is addressed —
in the case of a company incorporated in Singapore, to the registered office of the company;
in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act (Cap. 50) at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated;
in the case of an individual, partnership or a body of persons, to the last known business or private address of such individual, partnership or body of persons.
(3) Where any notice is served by registered post in accordance with subsection (2), in proving service of the notice, it shall be sufficient to prove that the envelope containing the notice was properly addressed, stamped and posted by registered post.
(3A) Where a person has given his consent for a notice to be served on him through the electronic service, the notice shall be deemed to have been served at the time when an electronic record of the notice enters his account with the electronic service.
(4) Subject to subsection (7), every notice to be given by the Comptroller under this Act shall be signed by the Comptroller or by some person or persons from time to time authorised by him in that behalf.
(5) Every such notice shall be valid if the signature or an official facsimile thereof of the Comptroller or of such person or persons is duly printed or written thereon.
(6) Subject to subsection (7), any notice under this Act requiring the attendance of any person or witness before the Comptroller shall be signed by the Comptroller or by a person duly authorised by him.
(7) Where a person has given his consent for any notice referred to in subsection (4) or (6) to be served on him through the electronic service, the notice need not be signed if it is served on him by transmitting an electronic record of the notice to his account with the electronic service.
[Income Tax 1992 Ed., s. 8]