Section 16B(4)(i) in The Gift-Tax Act, 1958

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Union of India - Subsection

Section 16B(4)(i) in The Gift-Tax Act, 1958

(i)in a case where the interest is increased, the Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be a notice under section 31 and the provisions of this Act shall apply accordingly, and

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Union of India - Subsection

Section 16B(4)(i) in The Gift-Tax Act, 1958