Notice of demand form requirements distinguish the general form from the form used when service follows an order under section 407.

Notice of demand under section 289 must ordinarily be served in Form No. 103. Where the notice is served on the assessee in pursuance of an order under section 407, the prescribed form is Form No. 151. The rule distinguishes the general prescribed form from the specific form applicable when service follows an order under section 407.

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