Expenditure-tax Act,1987

Act No : 35

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Section : Notice of demand.

20. Notice of demand. When any tax, interest, penalty or any other sum is payable under this Act, the 1*[Assessing Officer] shall serve upon the assessee a notice of demand in the prescribed form, specifying the sum so payable and the amount of chargeable expenditure in relation to which such sum is payable.

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