Intimation as notice of demand: assessment or deductor intimations operate as formal demands for tax recovery under amended rules. An intimation issued under the assessment intimation mechanism or the deductor intimation mechanism is deemed to be a notice of demand for the purposes of the provision governing notices of demand, making such intimations operative as formal demand notices for tax recovery.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intimation as notice of demand: assessment or deductor intimations operate as formal demands for tax recovery under amended rules.
An intimation issued under the assessment intimation mechanism or the deductor intimation mechanism is deemed to be a notice of demand for the purposes of the provision governing notices of demand, making such intimations operative as formal demand notices for tax recovery.
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