Section 30:
Notice of demand.
1[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 2
[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 46 of 1964, s. 28, for sections 30, 31 and 32 (w.e.f. 1-4-1965).
2. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).