Notice of demand
Notice of demand.
156. When any tax, interest, penalty, fine or any other sum 4[.............] is payable in consequence of any order passed under this Act, the Income-tax Officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.
4. Omitted by s. 32 of the Finance Act, 1966 w.e.f. 1-4-1967.
[As amended by Finance Act, 1970]