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        Direct Taxes

        Rule 6 - Notice of demand

        Expenditure-tax Rules, 1987

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        Notice of demand must use the prescribed Form No.4 under the Expenditure tax Rules, ensuring standardized tax demands. Rule 6 of the Expenditure tax Rules, 1987 requires that a notice of demand under the Act be issued in Form No. 4, prescribing the mandatory documentary format for such demands.
                          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 must use the prescribed Form No.4 under the Expenditure tax Rules, ensuring standardized tax demands.

                                Rule 6 of the Expenditure tax Rules, 1987 requires that a notice of demand under the Act be issued in Form No. 4, prescribing the mandatory documentary format for such demands.


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