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    <description>A notice of demand under the Black Money Rules notifies a taxpayer of a determined payable sum for an assessment year, requires payment to the Manager of an authorised Bank or designated bank within a specified period (which may be shortened with prior approval), warns that non-payment will lead to recovery proceedings under the Act, and specifies appeal routes and time limits: appeal to the Commissioner (Appeals) within thirty days in prescribed Form 2 and, where applicable, appeal to the Appellate Tribunal within sixty days in prescribed Form 3, with stamping and verification requirements.</description>
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      <description>A notice of demand under the Black Money Rules notifies a taxpayer of a determined payable sum for an assessment year, requires payment to the Manager of an authorised Bank or designated bank within a specified period (which may be shortened with prior approval), warns that non-payment will lead to recovery proceedings under the Act, and specifies appeal routes and time limits: appeal to the Commissioner (Appeals) within thirty days in prescribed Form 2 and, where applicable, appeal to the Appellate Tribunal within sixty days in prescribed Form 3, with stamping and verification requirements.</description>
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