Section 156

88. See rule 125 for Electronic payment of tax. For departmental instructions, see Taxmann’s Master Guide to Income-tax Act.

89. "(including annuity deposit referred to in Chapter XXII-A)" omitted by the Finance Act, 1966, w.e.f. 1-4-1967. Originally, the said expression was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.

90. Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.

91. For the meaning of the word "shall", see Taxmann’s Direct Taxes Manual, Vol. 3.

92. See rule 15 and Form No. 7 for notice of demand. See rule 38 and Form No. 28 for notice of demand of advance tax.

93. Substituted by the Finance Act, 2012, w.e.f. 1-7-2012. Prior to its substitution, proviso as inserted by the Finance Act, 2008, w.e.f. 1-4-2008, read as under :

"Provided that where any sum is determined to be payable by the assessee under sub-section (1) of section 143, the intimation under that sub-section shall be deemed to be a notice of demand for the purposes of this section."