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Section 156 - Notice of demand - Income-tax Act, 1961

Extract

..... the intimation under those sub-sections shall be deemed to be a notice of demand for the purposes of this section.] 6[(2) Where the income of the assessee of any assessment year, beginning on or after the 1st day of April, 2021, includes income of the nature specified in clause (vi) of sub-section (2) of section 17 and such specified security or sweat equity shares referred to in the said clause are allotted or transferred directly or indirectly by the current employer, being an eligible start-u .....

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Section 156 - Notice of demand - Income-tax Act, 1961

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..... 2012, before it was read as:-“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” 4. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, "by the deductor under sub-section (1) of section 143 or sub-section (1) of section 200A" 5. Re-Numbered vide Finance Act, 2020 da .....

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Section 156 - Notice of demand - Income-tax Act, 1961

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  1. 03/2022 - Dated: 16-7-2022 - Specifying Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix-II to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962
  2. 17/2013 - Dated: 26-2-2013 - Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
  3. 03/2012 - Dated: 4-1-2012 - Assessment - General - Specified provisions of the Act which shall apply to Centralised Processing of Returns Scheme, 2011.
  1. Section 80IAC - Special provision in respect of specified business. - Income-tax Act, 1961
  2. Section 244A - Interest on refunds - Income-tax Act, 1961
  3. Section 234B - Interest for defaults in payment of advance tax - Income-tax Act, 1961
  4. Section 234A - Interest for defaults in furnishing return of income - Income-tax Act, 1961
  5. Section 220 - When tax payable and when assessee deemed in default - Income-tax Act, 1961
  6. Section 215 - Interest payable by assessee - Income-tax Act, 1961
  7. Section 214 - Interest payable by Government - Income-tax Act, 1961
  8. Section 211 - Instalments of advance tax and due dates - Income-tax Act, 1961
  9. Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer - Income-tax Act, 1961
  10. Section 206CB - Processing of statements of tax collected at source - Income-tax Act, 1961
  11. Section 200A - Processing of statements of tax deducted at source. - Income-tax Act, 1961
  12. Section 157A - Faceless rectification, amendments and issuance of notice or intimation - Income-tax Act, 1961
  13. Section 156A - Modification and revision of notice in certain cases - Income-tax Act, 1961
  14. Section 154 - Rectification of mistake - Income-tax Act, 1961
  15. Section 143 - Assessment - Income-tax Act, 1961
  16. Section 139 - Return of income - Income-tax Act, 1961
  17. Rule 38 - Notice of demand - Income-tax Rules, 1962
  18. Rule 15 - Notice of demand for regular assessment, etc. - Income-tax Rules, 1962
  19. Form No. 7 - Notice of demand under section 156 of the Income-tax Act, 1961
  20. Manual - Notice of Demand - Section 156