The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · III — TAX MANAGEMENT

Section 13. Notice of demand

In force · As amended up to 2026-08

13. Notice of demand. —Any sum payable in consequence of any order made under this Act shall be demanded by a tax authority by serving upon the assessee a notice of demand in such form and manner as may be prescribed.

Source: India Code