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

..... 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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