Section - 156 (of Income Tax Act, 1961), Notice of demand
Section - 156 (of Income Tax Act, 1961), Notice of demand
Section - 156 (of Income Tax Act, 1961), Notice of demand
Notice of demand
When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable :
Provided that where any sum is determined to be payable by the assessee or the deductor or the collector under sub-section (1) of section 143 (of Income Tax Act, 1961) or sub-section (1) of section 200A (of Income Tax Act, 1961) or sub-section (1) of section 206CB (of Income Tax Act, 1961), the intimation under those sub-sections shall be deemed to be a notice of demand for the purposes of this section.
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