In force · As amended up to 2026-08
20. Notice of demand.
When any tax, interest, penalty or any other sum is payable under this Act,
the [35]
Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form,
specifying the sum so payable and the amount of chargeable expenditure in relation to which such sum is
payable.
[Footnotes]
35. Subs. by Act 26 of 1988, s. 72, for “Income-tax Officer” (w.e.f. 1-4-1988).
Source: India Code