In force · As amended up to 2026-08
CHAPTER VII
PAYMENT AND RECOVERY OF WEALTH-TAX
3[ 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[4] [Assessing Officer] shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.
Source: India Code