Income-tax Rules, 2026

Rule 179Notice of demand under section 289

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

(1)The notice of demand under section 289 shall be in Form No. 103, subject to the provisions of sub-rule (2).

(2)The notice of demand under section 289, to be served upon the assessee in pursuance of an order under section 407, shall be in Form No. 151.

This rule refers to

§ 289 Notice of demand

§ 407 Payment of advance tax by assessee in pursuance of order of Assessing Officer

Referenced by

Rule 222 Notice of demand under section 289