Notice of demand: tax authority must serve a prescribed-form notice to require payment arising from orders under the Act.

Any sum payable pursuant to an order under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act shall be demanded by the tax authority by serving upon the assessee a notice of demand in such form and manner as may be prescribed, making prescribed form and manner the operative mechanism for enforcement of payment obligations under the Act.

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