Section 31:
Notice of demand.
2When any tax, interest, penalty, fine or any other sum is payable in
consequence of any order passed under this Act, the 1
Assessing Officer shall serve upon the assessee a
notice of demand in the prescribed form specifying the sum so payable.
Notes:
1. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
2. Subs. by Act 53 of 1962, s. 24, for Section 31, 32 and 33 (w.e.f. 1-4-1963).