Income Tax Department

Ministry of Finance, Government of India

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Rule Number 179

Notice of demand under section 289

Rule Number

179

Upload Date

08/01/2026

Notice of demand under section 289.

179. (1) The notice of demand under section 289 shall be in Form No. 103, subject to the provisions of sub-rule (2).

(2) The notice of demand under section 289, to be served upon the assessee in pursuance of an order under section 407, shall be in Form No. 151.

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