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[Cites 0, Cited by 0] [Section 12(4)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(4)(i) in The Interest-Tax Act, 1974

(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 156 of the Income-tax Act as applicable to this Act by virtue of section 21, and the provisions of this Act shall apply accordingly;