Notice of demand deemed where tax intimations arise from deductor or collector, widening enforceable sources of tax demand. Amendment expands the proviso to render an intimation deemed to be a notice of demand where any sum is determined to be payable by the assessee, the deductor or the collector under the relevant intimation provisions, thereby aligning collection-triggered intimations with existing notice-of-demand treatment.
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Provisions expressly mentioned in the judgment/order text.
Notice of demand deemed where tax intimations arise from deductor or collector, widening enforceable sources of tax demand.
Amendment expands the proviso to render an intimation deemed to be a notice of demand where any sum is determined to be payable by the assessee, the deductor or the collector under the relevant intimation provisions, thereby aligning collection-triggered intimations with existing notice-of-demand treatment.
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