When any tax, interest, penalty, fine or any other sum1 *** 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:
3 Provided that where any sum is determined to be payable by the assessee or4
the deductor or the collector under sub-section (1) of section 143 or
sub-section (1) of section 200A or sub-section (1) of section 206CB, the
intimation under those sub-sections shall be deemed to be a notice of demand for
the purposes of this section.
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1. The brackets, words, figures and letter "(including annuity deposit referred to in Chapter XXII-A)" omitted by Act 13 of 1966, s. 32 and The Third Schedule (w.e.f. 1-4-1967).
2. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
3. Subs. by Act 23 of 2012, s. 71, for the proviso (w.e.f. 1-7-2012).
4. Subs. by Act 20 of 2015, s. 39, for "by the deductor under sub-section (1) of section 143 or sub-section (1) of section 200A" (w.e.f. 1-6-2015).
Section 151 Sanction for issue of notice
Section 153 Time limit for completion of assessments, reassessments and recomputation
Section 153A Assessment in case of search or requisition
Section 153B Time-limit for completion of assessment under section 153A
Section 153C Assessment of income of any other person
Section 153D Prior approval necessary for assessment in cases of search or requisition
Section 154 Rectification of mistake