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.]
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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).