Notice of demand-Section 156
When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.
Intimation is also notice of demand –(First Proviso) where any sum is determined to be payable by the assessee or by the deductor or the collector under section 143(1) or section 200A(1) or section 206CB(1), the intimation under those sections shall be deemed to be a notice of demand for the purposes of this section.
Changes in Proviso-[w.e.f. 01-06-2015]
Amendment has been made w.e.f. 01-06-2015 so as to make intimation issued u/s 206CB(1) related to TCS a notice of demand.