Income Tax Department

Ministry of Finance, Government of India

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Section 156

Notice of demand

Section

Section Number

156

Chapter

CHAPTER XIV - PROCEDURE FOR ASSESSMENT

Act

Income-tax Act, 1961

Year

2005

Notice of demand

Notice of demand

Notice of demand 96 .

156. When any tax, interest, penalty, fine or any other sum 97[***] is payable in consequence of any order passed under this Act, the 98[Assessing] Officer shall 99 serve upon the assessee a notice of demand in the prescribed form 1 specifying the sum so payable.
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