https://www.taxtmi.com/acts?id=53485 Notice of demand under section 289 must ordinarily be served in Form No. 103. Where the notice is served on the assessee in pursuance of an order under section 407, the prescribed form is Form No. 151. The rule distinguishes the general prescribed form from the specific form applicable when service follows an order under section 407. en-us Fri, 20 Mar 2026 18:22:19 +0530 Tue, 07 Apr 2026 15:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53485 Notice of demand under section 289 must ordinarily be served in Form No. 103. Where the notice is served on the assessee in pursuance of an order under section 407, the prescribed form is Form No. 151. The rule distinguishes the general prescribed form from the specific form applicable when service follows an order under section 407. Act-Rules Income Tax Fri, 20 Mar 2026 18:22:19 +0530 https://www.taxtmi.com/acts?id=53485