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Section 30 – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957



30. Notice of demand .


1[30. 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 2[Assessing Officer] shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.]



1. Subs. by Act 46 of 1964, sec. 28, for section 30 (w.e.f. 1-4-1965).


2. Subs. by Act 4 of 1988, sec. 127, for “Wealth-tax Officer” (w.e.f. 1-4-1988).


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The Wealth-Tax Act, 1957


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