Draft Form 103 Prescribes 30-Day Payment Rule for Tax Demand

Last updated: 14 February 2026 Follow on Google News

The Income-tax Department has released Draft Form No. 103, prescribing the format for issuing a Notice of Demand under Section 289 of the Income-tax Act. The form formalizes the process of communicating tax dues determined through assessment, penalty, or appellate orders. The draft provides clarity

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CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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