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of <h1>Notice of Demand for Regular Assessment Must Use Form No. 7 per Rule 15, Income-tax Rules 1962</h1> The notice of demand for regular assessment under section 156 of the Income Tax Act must be issued in Form No. 7, in accordance with Rule 15 of the Income-tax Rules, 1962. This requirement is subject to the provisions outlined in rules 38 and 48A. An amendment in 1964 resulted in the omission of a previous subsection from this rule.
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