Income Tax Act, 1961
Section 156. NOTICE OF DEMAND.
When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall serve upon the assessee a notice of demand 1596b in the prescribed form 1597 specifying the sum so payable.
Related Judgements
COMMISSIONER OF INCOME-TAX v. BAKELITE HYLAM LTD.
