Notice of demand under section 289 must be served in Form No. 151 notwithstanding rule 179. A notice of demand under section 289 served on an assessee pursuant to an order under section 407 must be issued in Form No. 151. The rule operates ... Summary
Notice of demand under section 289 must be served in Form No. 151 notwithstanding rule 179.
A notice of demand under section 289 served on an assessee pursuant to an order under section 407 must be issued in Form No. 151. The rule operates notwithstanding anything contained in rule 179 and prescribes the mandatory form for service of such demand notice under the Income-tax Rules, 2026.
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