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of <h1>Assessing Officer must serve notice of demand; tax on start-up securities paid within 14 days of earliest trigger</h1> When any tax, interest, penalty, fine or other sum becomes payable under the Act, the Assessing Officer must serve the taxpayer a prescribed notice of demand stating the amount. Intimations under specified provisions are treated as notices of demand. If a taxpayer's income includes securities or sweat equity allotted or transferred by a current employer that is an eligible start-up, tax and interest on that income must be paid within fourteen days of the earliest of: sixty months after the end of the relevant year, the date of sale of those shares, or the date the taxpayer ceases employment with that employer.
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