Section 289(1) read with Rule 179(1)

When any tax, interest, penalty, fine or any other sum is payable

in consequence of any order passed under this Act,

AO shall serve upon the assessee a notice of demand in Form No. 103, subject to the provisions of rule 179(2).,

specifying the sum so payable.

Rule 179(2) read with Rule 222

The notice of demand for payment of advance tax in pursuance of an order u/s 407

shall be in Form No. 151.

Section 289(2)

Where any sum is determined to be payable by the assessee or the deductor or the collector u/s 270 or 399,

the intimation under the said sections shall be deemed to be a notice of demand for the purposes of this section.

Section 289(3)

Where the income of the assessee of any tax year includes

income of the nature specified in section 17(1)(d) [i.e. Value of specified security or sweat equity shares]

and such specified security or sweat equity shares referred to in the said section are allotted or transferred directly or indirectly by the current employer, being an eligible start-up referred to in section 140,

the tax or interest on such income included in the notice of demand referred to in sub-section (1) shall be payable by the assessee within 14 days—

(a) after the expiry of 60 months from the end of the relevant tax year; or

(b) from the date of the sale of such specified security or sweat equity share by the assessee; or

(c) from the date of the assessee ceasing to be the employee of the employer who allotted or transferred him such specified security or sweat equity share,

whichever is the earliest.