Notice of demand24.156.
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
specifying the sum so payable :Provided
that where any sum is determined to be payable by the assessee or the deductor or the collector under sub-section (1) of section 143
or sub-section (1) of section 200A
or sub-section (1) of section 206CB
, the intimation under those sub-sections shall be deemed to be a notice of demand for the purposes of this section.