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    <title>Amendment of section 156</title>
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    <description>Amendment expands the proviso to render an intimation deemed to be a notice of demand where any sum is determined to be payable by the assessee, the deductor or the collector under the relevant intimation provisions, thereby aligning collection-triggered intimations with existing notice-of-demand treatment.</description>
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      <description>Amendment expands the proviso to render an intimation deemed to be a notice of demand where any sum is determined to be payable by the assessee, the deductor or the collector under the relevant intimation provisions, thereby aligning collection-triggered intimations with existing notice-of-demand treatment.</description>
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