Income-tax Act : Notice of demand3 Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Notice of demand3

156.Notice of demand3 When any tax, interest, penalty, fine or any other sum 4[* * * ]is payable in consequence of any order passed under this Act, the 5[Assessing] officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.