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NOTICE OF DEMAND UNDER SECTION 156

Income Tax - Return of Income and Assessment Procedure - 31 - When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under the Income-tax Act, the Assessing Officer shall serve upon the assessee a notice of demand in Form No. 7 specifying the sum so payable. However, where any sum is determined to be payable by the assessee or the deductor under section 143(1) or section 200A, the intimation under those sub-sections shall be deemed to be notice of de .....

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