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Rule 179 of Income Tax Rules - Notice of demand under section 289.

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Last Updated: 01-04-2026

179. Notice of demand under section 289.[i]

(1) The notice of demand under section 289 shall be in Form No. 103, subject to the provisions of sub-rule (2).

(2) The notice of demand under section 289, to be served upon the assessee in pursuance of an order under section 407, shall be in Form No. 151.

 

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.