- When any tax, interest, penalty, fine or any other sum [* * *] [ Certain words omitted by Act 13 of 1966, Section 32 and Schedule III (w.e.f. 1.4.1967).] is payable in consequence of any order passed under this Act, the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable:[Provided that where any sum is determined to be payable by the assessee under sub-section (1) of section 143, the intimation under that sub-section shall be deemed to be a notice of demand for the purposes of this section.] [ Inserted by Act 18 of 2008, Section 40 (w.e.f. 1.4.2008).]
