Notice of demand: tax obligations and deferred payment triggers for startup equity benefits and employer transfers. The Assessing Officer must serve a notice of demand specifying sums payable consequent to any order; an intimation under specified assessment or withholding provisions is deemed such a notice. Where income includes value from specified security or sweat equity shares allotted or transferred by a current employer that is an eligible start-up, the tax or interest included in the notice is payable by the assessee within a short prescribed period measured from the earliest of the holding-period expiry, the date of sale of the share, or cessation of employment with the allotting employer.