Notice of demand under income tax law requires payment within time, with interest, penalty, recovery and appeal options. Notice of demand under section 289 requires the recipient to pay the tax amount determined in the stated order within 30 days of service of the notice, unless a shorter period has been approved by the Joint Commissioner of Income-tax. Non-payment may attract simple interest, penalty after a reasonable opportunity of hearing, and recovery proceedings under the Act. The notice also sets out the time limits and prescribed forms for appeal before the appellate authorities and the Income-tax Appellate Tribunal.