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Taxmann's Post Office Act 2023 with Rules

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Contents POST OFFICE ACT, 2023 PAGE

1. Short title and commencement

1

2. Definitions

1

3. Services to be provided by Post Office

1

4. Exclusive privilege in respect of postage stamps

2

5. Addresses and postcodes

3

6. Power to give effect to arrangements with other countries

3

7. Recovery of sums due in respect of services provided by Post Office

3

8. Official mark to be evidence of certain facts denoted

4

9. Power to intercept, open or detain any item or deliver item to customs authority

5

10. Exemption from liability

6

11. Delegation of power, other than rulemaking powers to Director General

8

12. Power to make rules

8

13. Power to make regulations

8

14. Laying of rules and regulations in Parliament

8

15. Power to remove difficulties

8

16. Repeal and savings

8

SUBJECT INDEX

9

POST OFFICE RULES, 2024 1. Short title and commencement I-5

11


CONTENTS

I-6 PAGE

2. Definitions

11

3. Services to be provided by Post Office (Domestic/Foreign)

12

4. Director General to authorize certain Services

12

5. Postal Services Board

12

6.

12

7. Exclusive privilege in respect of postage stamps

12

8. Philatelic Advisory Committee

12

9. Modes of payment of postage or other charges

13

10. Modes of payment for other Services

13

11. Addresses and postcodes

13

12. Power to give effect to arrangements with other countries

13

13. Official mark to be denoted

13

14. Sender of Item

14

15. Official mark on items

14

16. Interception, detention and opening of item(s)

14

17. Duty of authorized officers in delivering items

15

18. Interception in addition to and not in derogation of other laws

15

19. Exemption from Liability

15

POST OFFICE REGULATIONS, 2024 CHAPTER I PRELIMINARY 1. Short title and commencement

16

2. Definitions

16 CHAPTER II GENERAL

3. Business hours

18

4.

18

5. Payment of postage and other sums chargeable on items

18

6. Postage on unaccountable items and unpaid items

18

7. Postage and chargeable sums not deemed to be prepaid

19

8. Supply of postage stamps

19

9. Fraudulent usage of stamp

19


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CONTENTS PAGE

10. Illegal manufacture or usage of postage stamps

19

11. Philately

20

12. Philatelic materials

20

13. Issuance of postage stamps

20

14. Issuance of Commemorative Postage Stamp

21

15. Philatelic Advisory Committee

21

16. Manner of affixing postage stamps

21

17. Price of postage stamps and stationery

21

18. Standards for addressing on domestic items

22

19. Mails for defence services personnel

23

20. Exemption in method of addressing of an item in certain cases

23

21. Standards for addressing on international items

23

22. Posting of items

24

23. Receipt for transmission by post

25

24. Ownership of items

25

25. Prohibition of domestic items

25

26. Prohibition of international items

27

27. Application of regulation 25 on international items

27

28. Transmission of precious metals and precious stones

27

29. Items for blind prohibited in certain cases

27

30. Items transmitted in contravention of regulation 27

28

31. Customs control

28

32. Post Office authorised to collect customs duty, etc.

28

33. Items sent in contravention of any law

28

34. Disposal of intercepted items

28

35. Items suspected to contain dangerous substances

29

36. Restriction on disclosure

29

37. Disposal of items opened

29

38. Notice of opening of an item

29

39. No relief from liability

29

40. No right to compensation

30 CHAPTER III

MANNER OF DELIVERY OF ITEMS 41. Accountable items

30


CONTENTS

I-8 PAGE

42. Accountable items to be issued for delivery

30

43. Addressee to sign in receipt

30

44. Letter delivery box of items other than accountable items

30

45. Window delivery

31

46. Post box

31

47. Post bags

31

48. Smart delivery box

32

49. Delivery to public officers

32

50. Special procedure for delivering items to firms, etc.

32

51. Items addressed to deceased persons

32

52. Delivery of damaged item

32

53. Intimation to addressee

32

54. Seeking identification of addressee, if needed

33

55. Redirection of items

33

56. Request to avail certain facilities

33

57. Manner of making request

33

58. Post Office not liable for non-fulfilment of request

33

59. Postage payable on delivery

34

60. Postage-due stamp

34

61. Delivery of items on which customs duty is due

34

62. Refusal of items

34

63. Obligation to pay sum charged

35

64. Detention and disposal of undelivered items at post office of addressee

35

65. Undelivered items to be returned in certain cases

35

66. Standard remarks on undelivered items

35

67. Detention and disposal of undelivered items at Returned Letter Office (RLO)

35

68. Procedure in case of dealing undelivered items

36

69. Period for which intimation regarding change in address remain valid

36

70. Officers or officials authorised to make an official mark

36

71. Recovery of dues in respect of unpaid and insufficiently paid domestic items

37

72. Recovery of dues in respect of unpaid and insufficiently paid international items

37


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CONTENTS PAGE

CHAPTER IV COMPENSATION 73. Compensation in respect of domestic items

37

74. Compensation in respect of insured items

38

75. Complaint in respect of domestic or insured items

38

76. Filing of complaint

38

77. Items treated as lost

38

78. Compensation in case of international items

39

79. Complaint in respect of international items

40

80. No compensation to be paid in certain cases

41

81. Period for settlement of compensation

42

82. Complaint, how to be made

42

83. Liability for compensation in force majeure circumstances

42

84. Suspension or restriction of transmission of items

42

85. Treatment and transmission of items

42

86. Treatment of counterfeit currency

43

CHAPTER V DOMESTIC ITEMS A. LETTER POST ITEMS 87. Letters

43

88. Letters in other than roll form

43

89. Letter cards

44

90. Conditions where infringed

45

91. Postcards

45

92. Book post

46

92A. Gyan Post

48

93. Literature for blind

49

94. Periodical Post

50

95. Registered newspapers

51 PARCEL POST

96. India post parcel

51

97. Logistic post

52


CONTENTS

I-10 PAGE

98. Speed post

52

99. Speed post document

53

100. Speed post parcel

53 OTHER POSTAL PRODUCTS

101. Direct post

53

102. Media post

54

103. e-Post

54

104. e-Payment

54

105. Retail post

54

106. Magazine post

55 CHAPTER VI

INTERNATIONAL ITEMS AND SERVICES 107. International post

55 A. LETTER POST ITEMS

108. Letters (International)

56

109. Aerogramme

56

110. Post card (International)

56

111. Airmail postcard

57 SMALL PACKET

112. Small packet

57

113. Printed papers

57

114. M-Bag (Bulk bag)

58

115. Literature for blind (International)

58

116. International Tracked Packet Service (ITPS)

59

B. PARCEL POST ITEMS 117. International air parcel

59

C. INTERNATIONAL SPEED POST SERVICES (EMS) 118. International speed post

60

D. COMMON REGULATIONS RELATED WITH INTERNATIONAL MAILS 119. Booking

61

120. Electronic Advance Data (EAD)

61

121. Packaging

62

122. Delivery in country or territory of destination

62


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CONTENTS PAGE

E. OTHER FEATURES OF INTERNATIONAL MAIL ITEMS 123. Other features

62

124. Track and trace service

62

125. Inward international mails

62

126. Failure to take delivery

63

127. Failure to take delivery of Post Restante parcel

63

CHAPTER VII UNIVERSAL POSTAL SERVICE 128. Mail services under Universal Postal Service

64

CHAPTER VIII OFFICIAL CORRESPONDENCE 129. On postal service

64

130.

64

131. Postal ballot or election material

65

CHAPTER IX VALUE ADDED SERVICES A. DOMESTIC ITEMS 132. [Omitted by the Post Office (Fourth Amendment) Regulations 2025, w.e.f. 1-10-2025]

65

133. Insurance of domestic items

65

134. Airmail service

66

135. Cash On Delivery (COD) items

67

136. Proof of delivery

67

136A. One Time Password (OTP) based delivery

67

137. Services relating to pre-mailing activities

67

B. INTERNATIONAL ITEMS 138. Registration of international items

68

139. Insurance of International items

68

140. International items with precious metals

68

141. Redirected or returned international item

68

142. Compensation payable

69

143. Surface airlift and air surcharge

69

144. Advice of delivery

70


CONTENTS

I-12 PAGE

CHAPTER X MONEY REMITTANCE SERVICES A. DOMESTIC 145. Domestic money order

70

146. Period of currency of money order

71

147. Categories of money order

71

148. Booking of money order

71

149.

71

150. Payment of money order

71

151. Redirection of money order

72

152. Exemption from liability of Post Office in respect of money order

72

153. Undelivered Money Order

72

154. Void money order

72

155. Forfeiture of money order amount

73

156. Suspension of service

73

157. Postal order

73

158. Currency period

73

159. Forfeiture

73

160. Repayment of postal order

73

161. Payee’s name essential

74

162. Payment through bank

74

163. Payment of crossed postal order

74

164. Mutilated postal orders

74

165. Electronic postal order

74

B. INTERNATIONAL 166. Foreign money orders

74

167. Advice to remitter of foreign money order

75

168. Remitter to change name or address for payment

75

169. Inward foreign money orders

75

CHAPTER XI BUSINESS SOLUTIONS A. BOOK NOW PAY LATER 170. Book now pay later facility

75


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CONTENTS PAGE

171. Authority authorised to approve

76

B. NATIONAL ACCOUNT FACILITY (NAF) 172. National account facility

76

C. ADVANCE PAYMENT 173. Advance payment facility

76 CHAPTER XII

PRODUCTS AND SERVICES OFFERED THROUGH COLLABORATION 174. Post Office network for citizen centric services

77

CHAPTER XIII MISCELLANEOUS A. PINCODE 175. Postal Index Number

77

B. REMOTELY MANAGED FRANKING MACHINE 176. Franking machines

77

177. Issuance of updated version of regulations annually

78

178. Postal operations order

78 CHAPTER XIV

POSTAL LIFE INSURANCE 179. Insurance services

78 CHAPTER XV FINANCIAL SERVICES

180. Administrative instructions for financial services

79

SCHEDULE I : Postage and Fee for Domestic Items

79

SCHEDULE II : Postage and Fee for other Postal Items

83

SCHEDULE III : Postage and Fee for International Items

84

SCHEDULE IV : Value added Services

103

SCHEDULE V : Money Remittance Services

106


Post Office Act, 2023 [ACT NO. 43 OF 2023]* An Act to consolidate and amend the law relating to Post Office in India and to provide for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows:— Short title and commencement. 1. (1) This Act may be called the Post Office Act, 2023. (2) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint. Definitions. 2. In this Act, unless the context otherwise requires,— (a) “Director General” means the Director General of Postal Services appointed by the Central Government and includes any officer authorised by the Central Government to perform the duties of the Director General; (b) “item” means an indivisible article which the Post Office accepts for providing a service; (c) “notification” means a notification published in the Official Gazette; (d) “Post Office” means the Department of Posts and includes every house, building, room, place or any other asset used by the Post Office for providing any service; (e) “prescribe” means prescribe by rules made under this Act and the expression “prescribed” shall be construed accordingly; (f) “regulations” means the regulations made under this Act. Services to be provided by Post Office. 3. (1) The Post Office shall provide such services as the Central Government may prescribe.

*Dated 24-12-2023. 1. Notification No. S.O. 2352(E), dated 17-6-2024 : In exercise of the powers conferred by sub-section (2) of section 1 of the Post Office Act, 2023 (43 of 2023), the Central Government hereby appoints the 18th day of June, 2024 as the date on which the said Act, shall come into force.

1


S. 4

POST OFFICE ACT, 2023

2

(2) The Director General may make regulations— (a) in respect of activities necessary to provide services referred to in sub-section (1); and (b) to fix charges for, and the terms and conditions in respect of, services referred to in sub-section (1). (3) Any service provided by the Post Office shall be subject to any other law for the time being in force. COMMENTS SECTION NOTES

3.1 Services to be Provided by the Post Office

The section mandates that the Post Office must provide services as prescribed by the Central Government.

3.2 Director General’s Power to Regulate Activities and Charges for services

Section 3(2) grants power to Director General to make regulations in regard to following: (a) all activities necessary to provide the prescribed services. (b) to determine charges and set terms and conditions related to prescribed services.

3.3 Subjection to other Laws

The section 3(3) clarifies that all services provided by the Post Office must comply with other laws currently in force.

Exclusive privilege in respect of postage stamps. 4. (1) The Post Office shall have the exclusive privilege of issuing postage stamps. (2) The Director General may make regulations relating to the supply and sale of postage stamps and postal stationery. (3) In this section, the expressions— (a) “postage stamp” means any stamp provided by the Central Government, in any form, physical or digital, for denoting sums payable in respect of such service provided by the Post Office, as may be prescribed and includes stamps affixed, printed, embossed, embedded, impressed, or otherwise indicated on an item; (b) “postal stationery” means stationery, issued by the Post Office such as envelopes, letter cards, postcards, bearing imprinted stamps or inscriptions indicating that sum payable in respect of a service provided by the Post Office has been prepaid. COMMENTS SECTION NOTES

4.1 Exclusive Right to Issue Postage Stamps

Section 4(1) grants the Post Office the exclusive right to issue postage stamps, establishing a monopoly over stamp issuance in India.


3

POST OFFICE ACT, 2023

S. 7

CASE LAWS

Monopoly of Postal Services - Constitutional Validity - The case involved a challenge to the constitutional validity of Sections 4 and 58 of the Indian Post Office Act, 1898, by a private courier company accused of running a parallel postal service. The petitioners argued that these sections, which grant the Central Government exclusive privilege to convey letters, infringed on their rights under Articles 14 and 19(1)(a) and (g) of the Constitution. The Delhi High Court upheld the validity of the sections, ruling that the exclusive privilege granted to the government for conveying letters is a reasonable restriction under Article 19(6), as it serves a commercial and welfare purpose, ensuring accessible communication services across the country. The Court also clarified that the restriction applies only to the conveyance of letters, not to other postal articles, and does not violate Article 14 since the classification is reasonable. The petition was dismissed, affirming that the government’s monopoly on postal services is a valid exercise of state power. — Inland Commercial (TPT) Service, Delhi v. Union of India AIR 1982 Delhi 393.

Addresses and postcodes. 5. (1) The Central Government may prescribe standards for addressing on the items, address identifiers and usage of postcodes. (2) In this section, “postcode” means a series of digits, letters or digital code or a combination of digits, letters or digital code used to identify a geographic area or location, and ease the process of sorting and delivery of items and for other purposes. COMMENTS SECTION NOTES

5.1 Authority to Prescribe Standards

This provision empowers the Central Government to prescribe standards for addressing on the items.

In addition to addressing standards, the Central Government may prescribe guidelines for address identifiers (like unique codes for buildings or areas) and the use of postcodes.

5.2 Definition and Purpose of “Postcode”

A postcode is defined broadly to encompass any combination of digits, letters, or digital codes. This inclusivity allows flexibility in the postcode system, accommodating current numeric codes and potential future formats, including alphanumeric or digital systems.

Postcodes are intended to simplify sorting and direct items accurately to geographic areas, making the delivery process more efficient and reliable.

While primarily for sorting and delivery, postcodes may also serve other purposes, such as demographic analysis or regional identification, aligning with broader postal and administrative functions that require location-based data.

Power to give effect to arrangements with other countries. 6. The Central Government may make rules to give effect to arrangements made with any foreign country or territory for services provided by the Post Office between India and the said foreign country or territory. Recovery of sums due in respect of services provided by Post Office. 7. (1) Every person who avails a service provided by the Post Office shall be liable to pay the charges in respect of such service.


Post Office Act 2023 with Rules – Bare Act with Section Notes AUTHOR : : PUBLISHER DATE OF PUBLICATION : : EDITION ISBN NO : : No. of Pages BINDING TYPE :

Taxmann’s Editorial Board Taxmann December 2025 2026 Edition 9789371267915 124 Paperback

Rs. 165 DESCRIPTION Post Office Act 2023 with Rules [Bare Act with Section Notes] by Taxmann presents the complete and updated text of the Post Office Act, 2023, along with the Post Office Rules, 2024 and Post Office Regulations, 2024. The legislation modernises and consolidates the legal framework governing postal services in India, replacing the Indian Post Office Act, 1898. It covers a broad range of subjects, including postal services and products, addresses and postcodes, exclusive privileges relating to postage stamps, mail transmission, interception and detention of postal articles, liability and exemptions of postal authorities, financial and money remittance services, international postal cooperation, and value-added services aligned with logistics and e-commerce needs. This publication reproduces the bare statutory text of the Act, Rules, and Regulations, supplemented with section-wise notes and comments explaining legislative intent, scope, and practical application. The notes assist readers in understanding the transition from the earlier legal regime and clarify procedural and compliance-related aspects. A detailed Subject Index and well-organised layout ensure quick reference and easy navigation. This book is intended for the following audience: • Legal Professionals & Advocates • Law Students & Academics • Postal Department Officials & Employees • Government & Regulatory Authorities • Businesses & E-commerce Entities • General Public The Present Publication is the 2026 Edition, covering the amended and updated text of the Post Office Act [Act No. 43 of 2023], along with Rules and Regulations, with the following noteworthy features: • [Complete Text of the Act, Rules & Regulations] Consolidated presentation of the Post Office Act 2023, Post Office Rules 2024, and Post Office Regulations 2024 • [Coverage of the New Postal Law Regime] Includes all provisions introduced under the new Act, highlighting updated definitions, institutional structures, and powers of the Central Government and Director General • [Section-wise Notes & Comments] Brief explanatory notes following each section and regulation, outlining scope, implications, and legal significance • [Practical Guidance on Compliance & Procedures] Explains statutory mechanisms relating to postal insurance, money orders, financial services, international mail, compensation, and modern postal operations • [Illustrative Case Notes & Historical References] Select judicial references under earlier postal laws to provide historical context and aid interpretation • [Tables, Schedules & Rates] Statutory tables on postage rates, fees, compensation limits, service charges, and timelines in a user-friendly format • [Detailed Subject Index] Comprehensive index for quick identification of relevant sections, rules, and key concepts

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