Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 156 amended: Intimation under Section 143(1) now considered as notice of demand for tax purposes.</h1> Section 156 of the Income-tax Act is amended to include a proviso stating that if any amount is determined as payable by the assessee under subsection (1) of section 143, the intimation under that subsection will be considered a notice of demand for the purposes of section 156. This amendment was introduced by the Finance Act, 2008, under the category of direct taxes.
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