Income-tax Rules, 2026

Rule 222Notice of demand under section 289

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

Irrespective of anything contained in rule 179, 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

Rule 179 Notice of demand under section 289

§ 289 Notice of demand

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