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    <title>Notice of demand under rule 225(2) of Income Tax Rules, 2026</title>
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    <description>Form No. 153 prescribes a notice of demand for recovery of arrears after a certificate under section 413 or 414 is forwarded and a certified copy is received by the Tax Recovery Officer. The form requires the taxpayer&#039;s basic particulars, the tax year, and itemised amounts under heads such as income tax, surcharge, additional tax, penalty, interest, fine, interest from the date the amount became due, and any other sum. Payment is directed within 15 days of receipt, failing which recovery proceeds under sections 413 to 422 and rule 225.</description>
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      <link>https://www.taxtmi.com/forms?id=2456</link>
      <description>Form No. 153 prescribes a notice of demand for recovery of arrears after a certificate under section 413 or 414 is forwarded and a certified copy is received by the Tax Recovery Officer. The form requires the taxpayer&#039;s basic particulars, the tax year, and itemised amounts under heads such as income tax, surcharge, additional tax, penalty, interest, fine, interest from the date the amount became due, and any other sum. Payment is directed within 15 days of receipt, failing which recovery proceeds under sections 413 to 422 and rule 225.</description>
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