Notice of demand for undisclosed foreign income and assets: payment required or appeal allowed within specified statutory periods. A notice of demand under the Black Money Rules notifies a taxpayer of a determined payable sum for an assessment year, requires payment to the Manager of an authorised Bank or designated bank within a specified period (which may be shortened with prior approval), warns that non-payment will lead to recovery proceedings under the Act, and specifies appeal routes and time limits: appeal to the Commissioner (Appeals) within thirty days in prescribed Form 2 and, where applicable, appeal to the Appellate Tribunal within sixty days in prescribed Form 3, with stamping and verification requirements.