Form of notice of demand must use Form No. I.T.C.P.1 (Form No.57) and may be varied as required. A notice of demand under rule 2 of the Income-tax (Certificate Proceedings) Rules, 1962 must be issued in Form No. I.T.C.P. 1 (Form No. 57 of the Income-tax Rules, 1962), and that form may be varied as the circumstances of each case require.