Section 156:
Notice of demand.
When any tax, interest, penalty, fine or any other sum1
*** 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 formspecifying the sum so payable:
3
Provided that where any sum is determined to be payable by the assessee or4
the deductor or the
collector under sub-section (1) of section 143 or sub-section (1) of section 200A or sub-section (1)
of section 206CB, the intimation under those sub-sections shall be deemed to be a notice of demand for
the purposes of this section.
Notes:
1. The brackets, words, figures and letter “(including annuity deposit referred to in Chapter XXII-A)” omitted by Act 13 of
1966, s. 32 and The Third Schedule (w.e.f. 1-4-1967).
2. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).
3. Subs. by Act 23 of 2012, s. 71, for the proviso (w.e.f. 1-7-2012).
4. Subs. by Act 20 of 2015, s. 39, for “by the deductor under sub-section (1) of section 143 or sub-section (1) of section
200A” (w.e.f. 1-6-2015).