Clause 168 - Notice of demand - DIRECT TAXES CODE BILL, 2009
DIRECT TAXES CODE BILL, 2009
Chapter X - Part-B
TAX ADMINISTRATION AND PROCEDURE - B.-Assessment procedure
Contents
Notice of demand
168. Any sum payable in consequence of any order made, or intimation issued, under this Code shall be demanded by an income-tax authority by serving upon the assessee a notice of demand in the prescribed form and manner.
