The Indian Income Tax Act 1870, 16 of 1870, (Rep., Act 12 of 1871)

Section 22. The Collector shall cause a notice to be served on every person chargeal~le under this Part stating

Repealed or not in force · As amended up to 2026-08

Notice to persons chargeable. (l) 22. The Collector shall cause a notice to be served on every person chargeal~le under this Part stating- Notice to persons chargeable. (l).-The name ancl the profession, tracle or other source of the income or profits of such person, or of tlie income and profits in respect of whicli he is chargeable : (2) .-The year or portion of the year for which the cluty is to be paid : (3).-The place or places, clistrict or clistricts, ~vliere sucli income or profits accrues or nrisc : (4) .--The aiiiouut to be paicl ; aiicl requiring 11i111 ~ritliin fdtecn clays fro111 the clate of tlic service to pay sucll amoudt,

Source: India Code