RULE 179 INCOME-TAX RULES 2026
Notice of demand under section 289.
179. (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.
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