Section 28. The Collector shall cause a notice to be served on every person chargeable under this Part, stating

(1) 28. The Collector shall cause a notice to be served on every person chargeable under this Part, stating— (1).—The 254 Income Tax. [ ACT XII (1).—The name and the profession, trade or other source of the income of such person, or in respect of which he is chargeable; (2).—The year or portion of the year for which the duty is to be paid; (3).—The place or places, district or districts, where such income accrues; and (4).—The amount to be paid; and requiring him within fifteen days from the date of the service either to pay such amount or to apply to the Collector to have the assessment reduced or cancelled. Officer to give receipts.