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        Income Tax

        Rule 48A - Notice of demand [Omitted]

        Income-tax Rules, 1962
        Chapter XA
        ANNUITY DEPOSITS

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        Notice of demand provision removed for annuity deposits, altering procedural framework under Income-tax Rules regime. Rule 48A concerning Notice of demand under Part XA (Annuity Deposits) of the Income-tax Rules, 1962 was omitted by the Income-tax (Fifth Amendment) Rules, 1989 with effect from 18-5-1989, thereby removing the procedural provision for issuance of notices of demand in respect of annuity deposits.
                        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 provision removed for annuity deposits, altering procedural framework under Income-tax Rules regime.

                            Rule 48A concerning Notice of demand under Part XA (Annuity Deposits) of the Income-tax Rules, 1962 was omitted by the Income-tax (Fifth Amendment) Rules, 1989 with effect from 18-5-1989, thereby removing the procedural provision for issuance of notices of demand in respect of annuity deposits.


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