Intimation under section 143(1) is treated as a notice of demand, enabling tax demand procedure. A proviso provides that where any sum is determined payable under subsection (1) of the assessment provision, the intimation under that subsection shall ... Summary
Intimation under section 143(1) is treated as a notice of demand, enabling tax demand procedure.
A proviso provides that where any sum is determined payable under subsection (1) of the assessment provision, the intimation under that subsection shall be deemed to be a notice of demand for the purposes of the demand and recovery provision.
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