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        Income Tax

        Rule 15 - Notice of demand for regular assessment, etc.

        Income-tax Rules, 1962
        Chapter III
        ASSESSMENT PROCEDURE

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        Notice of demand form requirement governs regular assessment demands under the income-tax rules Notice of demand under section 156 for regular assessment must be in Form No. 7, subject to rules 38 and 48A. The provision concerns the prescribed form for demand notices in assessment procedure, and the second sub-rule has been omitted.
                    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.

                        Notice of demand form requirement governs regular assessment demands under the income-tax rules

                        Notice of demand under section 156 for regular assessment must be in Form No. 7, subject to rules 38 and 48A. The provision concerns the prescribed form for demand notices in assessment procedure, and the second sub-rule has been omitted.


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