[29. Notice of demand.—When any [tax, penalty or interest] is due in consequence of any order passed under or in pursuance of this Act, the Income-tax Officer shall serve upon the assessee or other person liable to pay such [tax, penalty or interest] a notice of demand in the prescribed form specifying the sum so payable.]
Substituted by s. 35, Indian I.T. (Amendment) Act, 1939. Substituted for "tax or penalty" by s. 8, Indian I.T. (Amendment) Act, 1944.
[As amended up to date]
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