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of <h1>Amendment to Income-tax Act Section 156 Expands Notice of Demand to Include Deductors and Collectors</h1> Clause 38 of the Finance Bill, 2015, amends section 156 of the Income-tax Act, effective June 1, 2015. It modifies the proviso to include not only the deductor but also the collector under sub-section (1) of section 143, section 200A, or section 206CB. This change ensures that any sum determined as payable by the assessee, deductor, or collector under these sections is considered a notice of demand. The amendment broadens the scope of who can be deemed responsible for the notice of demand, enhancing the enforcement mechanism within the specified sections.
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