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Section 156 and section 154

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16 June 2015 A notice of demand u/s 156 was issued alongwith Assessment Order u/s 143(3). No disallowance was made in the Assmtn Order. However notice of demand arises due to mismatch in TDS claimed and considered in Computation in the Assmnt Order. Rectification u/s 154 is filed, but do we need to pay the demand u/s 156 as it is mentioned in the Notice of demand that the same is payable within 30 days. Is it to be paid when Rectification u/s 154 is filed?
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CS Advocate Abhishek Goyal

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CS Advocate Abhishek Goyal (Expert)
16 June 2015 No need to pay demand until the order of rectification is received.
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