Section 31(3) in The Assam Agricultural Income-Tax Act, 1939
(3)Where any such rectification has the effect of enhancing the assessment or reducing the refund, the Superintendent of Taxes or Agricultural Income-tax 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 issued under Section 23 and the provisions of this Act shall apply accordingly.
