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Expenditure-Tax Act, 1987

20. Notice of demand

When any tax, interest, penalty or any other sum is payable under this Act, the 16[Assessing] Officer shall serve upon the assessee a notice of demand in the prescribed form26, specifying the sum so payable and the amount of chargeable expenditure in relation to which such sum is payable.



Expenditure-Tax Act, 1987 Back




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